In Brief
In this tax law case, the Supreme Court addressed a procedural issue concerning how High Court benches should handle disagreements on legal issues. The High Court had ruled against a taxpayer's entitlement to interest on a refund of self-assessment tax under Section 244A of the Income Tax Act, expressly disagreeing with an earlier coordinate bench decision. The Supreme Court held that when one bench disagrees with a co-ordinate bench's judgment, the proper procedure is to refer the matter to a larger bench rather than proceed unilaterally. The Court set aside the High Court judgment and remanded it for rehearing by a larger bench.
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