https://www.taxtmi.com/caselaws?id=183558 A third member appointed under Section 5-A(7) of the Indian Income-tax Act is confined to the precise point referred by the original Bench and cannot introduce and decide a fresh issue on his own. The final disposal of the appeal remains with the Tribunal constituted under Section 5-A(6), which must decide the matter according to law after the third member's opinion. Because an additional issue under Section 16(3)(a)(iii) was not part of the referred points and was decided only by the third member, the matter was not properly concluded and had to be sent back to the Tribunal. en-us Wed, 22 Oct 1952 00:00:00 +0530 Tue, 14 Jun 2016 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183558 A third member appointed under Section 5-A(7) of the Indian Income-tax Act is confined to the precise point referred by the original Bench and cannot introduce and decide a fresh issue on his own. The final disposal of the appeal remains with the Tribunal constituted under Section 5-A(6), which must decide the matter according to law after the third member's opinion. Because an additional issue under Section 16(3)(a)(iii) was not part of the referred points and was decided only by the third member, the matter was not properly concluded and had to be sent back to the Tribunal. Case-Laws Income Tax Wed, 22 Oct 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183558