Veena Verma vs M/O Finance on 13 April, 2023
(vi) The Full Bench decision of this Tribunal in
case of Rehmat Ullah Khan vs. Union of India
and Ors., (1989) 10 ATC 656 (FB) shall be binding
to this Tribunal, which was not brought to the
judicial notice of the Tribunal. The Full Bench is a
valid precedent binding on the Division Benches
and single Judges of this Tribunal.