https://www.taxtmi.com/acts?id=10969 The provision prescribes that the Appellate Tribunal's President shall constitute Benches, ordinarily of one judicial and one accountant member, with power for the President or an authorised member to sit singly in specified low-value cases involving non-company, resident assessees; the President may form Special Benches of three or more members or, on Board reference, five or more members with prescribed judicial and accountant representation, while decision-making follows majority rule, tie referrals and rehearing procedures, self-regulation of procedure, and recognition of proceedings as judicial and the Tribunal as a Civil Court for specified purposes. en-us Thu, 20 Aug 2009 13:30:11 +0530 Thu, 20 Aug 2009 13:30:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10969 The provision prescribes that the Appellate Tribunal's President shall constitute Benches, ordinarily of one judicial and one accountant member, with power for the President or an authorised member to sit singly in specified low-value cases involving non-company, resident assessees; the President may form Special Benches of three or more members or, on Board reference, five or more members with prescribed judicial and accountant representation, while decision-making follows majority rule, tie referrals and rehearing procedures, self-regulation of procedure, and recognition of proceedings as judicial and the Tribunal as a Civil Court for specified purposes. Act-Rules Bills Thu, 20 Aug 2009 13:30:11 +0530 https://www.taxtmi.com/acts?id=10969