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of <h1>Appellate body benches: one judicial and one accountant member; single-member disposal up to fifty lakh rupees; Section 131</h1> The Appellate Tribunal's powers are exercised by Benches constituted from its members, ordinarily consisting of one judicial and one accountant member; the President or an authorised member may sit singly to dispose of cases where the assessee's computed income does not exceed fifty lakh rupees, and the President may form Special Benches of three or more members. Bench disagreements are decided by majority or, if equally divided, by referral to other members. The Tribunal may regulate its procedure, has powers akin to income-tax authorities under section 131, is a judicial proceeding and civil court for specified purposes, and the Central Government may notify schemes to reform appellate disposal and adapt Act provisions accordingly, with such notifications laid before Parliament.
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