https://www.taxtmi.com/acts?id=6388 Section 22BD provides that where Members of a Bench differ, the point is decided by the majority; if equally divided, the points of difference are recorded and referred to the Chairman, who may hear them himself or refer them for rehearing by other Members, and the points are ultimately decided by the majority of Members who have heard the case, including the original Members. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 11 Sep 2012 15:32:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6388 Section 22BD provides that where Members of a Bench differ, the point is decided by the majority; if equally divided, the points of difference are recorded and referred to the Chairman, who may hear them himself or refer them for rehearing by other Members, and the points are ultimately decided by the majority of Members who have heard the case, including the original Members. Act-Rules Wealth-tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6388