https://www.taxtmi.com/acts?id=8392 The Chairman may constitute a Special Bench drawn from all Benches for disposal of a case, to be presided over by the Chairman or a Vice Chairman. If members are equally divided they must state the points of difference and refer them to the Chairman for hearing by other Members, whose majority opinion will decide. If one or more members are unable to function or a vacancy occurs, the remaining Members may act as the Bench if more than three remain, with the senior-most serving as Presiding Officer. en-us Mon, 18 Feb 2008 12:51:29 +0530 Sat, 09 Nov 2024 12:09:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=8392 The Chairman may constitute a Special Bench drawn from all Benches for disposal of a case, to be presided over by the Chairman or a Vice Chairman. If members are equally divided they must state the points of difference and refer them to the Chairman for hearing by other Members, whose majority opinion will decide. If one or more members are unable to function or a vacancy occurs, the remaining Members may act as the Bench if more than three remain, with the senior-most serving as Presiding Officer. Act-Rules Direct Taxes Mon, 18 Feb 2008 12:51:29 +0530 https://www.taxtmi.com/acts?id=8392