https://www.taxtmi.com/article/detailed?id=6307 The Finance Act amendment permits a single authorised member of the Appellate Tribunal to dispose of cases allotted to a bench where the assessee's computed total income falls within the prescribed limit, subject to prior allotment and Central Government authorisation; the President retains power to constitute Special Benches. The author recommends replacing the total-income criterion with a revenue-in-dispute threshold and allowing single-member disposal of covered issues to improve case disposal efficiency. en-us Mon, 15 Jun 2015 06:41:46 +0530 Mon, 15 Jun 2015 06:41:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6307 The Finance Act amendment permits a single authorised member of the Appellate Tribunal to dispose of cases allotted to a bench where the assessee's computed total income falls within the prescribed limit, subject to prior allotment and Central Government authorisation; the President retains power to constitute Special Benches. The author recommends replacing the total-income criterion with a revenue-in-dispute threshold and allowing single-member disposal of covered issues to improve case disposal efficiency. Articles Income Tax Mon, 15 Jun 2015 06:41:46 +0530 https://www.taxtmi.com/article/detailed?id=6307