#coordinate bench

When a coordinate bench of the ITAT deletes the taxable addition that formed the basis of a penalty under Section 271(1)(c), the penalty cannot stand - even if the original assessing officer or CIT(A) found concealment. This ruling reinforces that penalties for concealment require a valid, subsisting addition, not just procedural findings. Taxpayers and practitioners now have clearer precedent to challenge penalties tied to overturned income assessments.

Madhya Pradesh High Court rules that review jurisdiction under Order 47 Rule 1 CPC can be invoked if a coordinate bench's order overlooks binding precedent, creating an 'error apparent on the face of the record'. The decision clarifies that such errors warrant recall of erroneous orders, ensuring judicial discipline and consistency in service law matters.

The Madhya Pradesh High Court has directed authorities to reconsider contract teacher appointment claims by applying a prior coordinate bench ruling, ensuring parity for petitioners with identical eligibility. This sets a critical precedent for administrative bodies to honor binding precedents from co-equal benches, reinforcing equal protection under service law and preventing arbitrary rejections based on procedural technicalities.

Bombay High Court holds that alternate judges cannot hear review applications when the original judge is temporarily on leave, reinforcing mandatory procedural compliance under CPC Order XLVII Rule 5.