Invalid tribunal bench composition defeats order where four Members signed a decision not authorised by statute.

Section 5A(6) of the Indian Income-tax Act, 1922 authorised only an ordinary Bench of one Judicial Member and one Accountant Member, or a specially constituted three-Member Bench. A four-Member Bench was not permitted, so an order signed and disposed of by four Tribunal Members suffered from a defect in the constitution of the Bench and was invalid. The preliminary objection that the issue did not arise under section 66 was rejected because the validity of the Tribunal's order was directly part of the referred question. The answer to the referred question was therefore in the negative.

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Issues: Whether the Income-tax Appellate Tribunal's order dated 8 July 1958 was valid in law when it was signed and disposed of by four Members.

Analysis: Section 5A(6) of the Indian Income-tax Act, 1922 contemplated only an ordinary Bench consisting of one Judicial Member and one Accountant Member, or a special Bench of three Members constituted in the manner specified in the provision. A Bench of four Members was not authorised by the statute. Since all four Members participated in the disposal of the appeals and signed the order, the defect went to the constitution of the Bench and affected the validity of the order. The preliminary objection that the question did not arise under section 66 was rejected because the validity of the Tribunal's order directly formed part of the question referred.

Conclusion: The Tribunal's order signed by four Members was invalid, and the answer to the referred question was in the negative.

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