Appellate Tribunal bench composition and special bench referral rules govern decision-making and procedure in tax appeals.

The provision prescribes that the Appellate Tribunal's President shall constitute Benches, ordinarily of one judicial and one accountant member, with power for the President or an authorised member to sit singly in specified low-value cases involving non-company, resident assessees; the President may form Special Benches of three or more members or, on Board reference, five or more members with prescribed judicial and accountant representation, while decision-making follows majority rule, tie referrals and rehearing procedures, self-regulation of procedure, and recognition of proceedings as judicial and the Tribunal as a Civil Court for specified purposes.

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