https://www.taxtmi.com/acts?id=11841 The President constitutes Benches from Tribunal members; ordinarily each Bench comprises one judicial member and one accountant member. The Vice President or a member authorised by the Central Government may sit singly to dispose of cases allotted to a Bench where the assessee is neither a company nor a non-resident and the tax base as computed by the Assessing Officer does not exceed five lakh rupees. The President may constitute Special Benches of three or more members, and must constitute a Special Bench of five or more members upon reference from the Board with specified minimum judicial and accountant membership. en-us Fri, 17 Sep 2010 11:17:46 +0530 Fri, 17 Sep 2010 11:17:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11841 The President constitutes Benches from Tribunal members; ordinarily each Bench comprises one judicial member and one accountant member. The Vice President or a member authorised by the Central Government may sit singly to dispose of cases allotted to a Bench where the assessee is neither a company nor a non-resident and the tax base as computed by the Assessing Officer does not exceed five lakh rupees. The President may constitute Special Benches of three or more members, and must constitute a Special Bench of five or more members upon reference from the Board with specified minimum judicial and accountant membership. Act-Rules Bills Fri, 17 Sep 2010 11:17:46 +0530 https://www.taxtmi.com/acts?id=11841