Bench composition rules allow single-member disposal for certain non-company resident taxpayer cases and constitution of Special Benches. The President constitutes Benches from Tribunal members; ordinarily each Bench comprises one judicial member and one accountant member. The Vice President or a member authorised by the Central Government may sit singly to dispose of cases allotted to a Bench where the assessee is neither a company nor a non-resident and the tax base as computed by the Assessing Officer does not exceed five lakh rupees. The President may constitute Special Benches of three or more members, and must constitute a Special Bench of five or more members upon reference from the Board with specified minimum judicial and accountant membership.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Bench composition rules allow single-member disposal for certain non-company resident taxpayer cases and constitution of Special Benches.
The President constitutes Benches from Tribunal members; ordinarily each Bench comprises one judicial member and one accountant member. The Vice President or a member authorised by the Central Government may sit singly to dispose of cases allotted to a Bench where the assessee is neither a company nor a non-resident and the tax base as computed by the Assessing Officer does not exceed five lakh rupees. The President may constitute Special Benches of three or more members, and must constitute a Special Bench of five or more members upon reference from the Board with specified minimum judicial and accountant membership.
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