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of <h1>Appellate Tribunal Procedures Under Income Tax Bill 2025: Bench Formation, Decision-Making, and Special Case Handling</h1> The Appellate Tribunal's procedures under the Income Tax Bill, 2025, involve Benches formed by the President from Tribunal members, typically comprising one Judicial and one Accountant member. Cases with an income not exceeding fifty lakh rupees may be handled by a single member authorized by the Central Government. Special Benches of three or more members may be constituted for specific cases. In case of differing opinions among Bench members, the majority opinion prevails, or the case is referred for further hearing. The Tribunal can regulate its procedure and is vested with powers akin to income-tax authorities and deemed a Civil Court for certain legal purposes.
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