https://www.taxtmi.com/caselaws?id=262556 A special bench under Section 255(3) may be constituted by the President, but where the entire appeal of one assessee already before a regular bench is shifted at the rival party's instance, the exercise must satisfy fairness and natural justice. A private interaction between the revenue representative and the Vice President, without notice to the assessee, and reliance on political sensitivity as a factor rendered the process unfair and irrelevantly influenced. The regular bench's observations were not a clear recommendation for a special bench and could not sustain the order. The special-bench constitution order was quashed. en-us Mon, 10 Aug 2015 00:00:00 +0530 Sat, 07 Nov 2015 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262556 A special bench under Section 255(3) may be constituted by the President, but where the entire appeal of one assessee already before a regular bench is shifted at the rival party's instance, the exercise must satisfy fairness and natural justice. A private interaction between the revenue representative and the Vice President, without notice to the assessee, and reliance on political sensitivity as a factor rendered the process unfair and irrelevantly influenced. The regular bench's observations were not a clear recommendation for a special bench and could not sustain the order. The special-bench constitution order was quashed. Case-Laws Income Tax Mon, 10 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262556