Appellate Tribunal procedure: bench composition, single member disposal and majority decision rules govern tax appeals. Appellate Tribunal procedure provides that the President shall constitute Benches from Tribunal members; ordinary Benches shall comprise one Judicial Member and one Accountant Member, while the President may authorise single member disposal for cases below a prescribed income threshold or constitute Special Benches of three or more members. Differences of opinion among Bench members are resolved by majority, with tied benches referred for rehearing and decision by a majority of members who have heard the case. The Tribunal may regulate its own procedure, exercise powers vested in specified income tax authorities, and is deemed to conduct judicial proceedings and to be a Civil Court for certain statutory purposes.