Single-member Appellate Tribunal jurisdiction expanded to cover a broader class of lower-value income assessments under procedural amendment.

Amendment increases the jurisdictional limit for disposal of matters by a single member Bench of the Appellate Tribunal by substituting the existing monetary threshold in section 255(3), thereby expanding the class of assessment cases that may be finally disposed of by a single member Bench and specifying an operative commencement for the amendment.

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