https://www.taxtmi.com/acts?id=7905 The amendment empowers the Chairman to constitute a three-member Bench at any stage of the hearing of a case or matter referred to in the first proviso to section 32A, and provides that if the Vice Chairman is not one of the Members of such Bench, the senior among the Members shall act as the presiding officer. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 19 Jan 2008 22:45:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=7905 The amendment empowers the Chairman to constitute a three-member Bench at any stage of the hearing of a case or matter referred to in the first proviso to section 32A, and provides that if the Vice Chairman is not one of the Members of such Bench, the senior among the Members shall act as the presiding officer. Act-Rules F. Acts / Amendment Acts Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=7905