Appellate Tribunal procedure: Bench composition and self-regulation enable single-member disposal for lower-income cases. Section 364 prescribes that the Appellate Tribunal's powers and functions are exercised by Benches constituted by the President; ordinarily a Bench consists of one Judicial Member and one accountant member. The President or a member authorised by the Central Government may sit singly to dispose of cases where the assessee's total income as computed by the Assessing Officer does not exceed fifty lakh guids. The President may constitute a Special Bench of three or more members, including at least one judicial and one accountant member. The Tribunal may regulate its own procedure, has powers of income-tax authorities under section 246, and proceedings are deemed judicial and the Tribunal deemed a Civil Court for specified purposes.