https://www.taxtmi.com/caselaws?id=5494 The Supreme Court held that the President's power under section 255 of the Income-tax Act to constitute Benches and Special Benches is administrative in nature. A reference by a Bench under the Tribunal's regulations is only one way of bringing a matter to the President's notice, and the President may also act on other relevant information to constitute a Special Bench where important or conflicting questions need resolution. Judicial review under article 226 is limited to illegality, arbitrariness, or mala fides. As there was a conflict of views between Benches and no arbitrariness or bad faith was shown, the Special Bench was validly constituted. en-us Wed, 17 Jan 1996 00:00:00 +0530 Fri, 18 Sep 2015 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5494 The Supreme Court held that the President's power under section 255 of the Income-tax Act to constitute Benches and Special Benches is administrative in nature. A reference by a Bench under the Tribunal's regulations is only one way of bringing a matter to the President's notice, and the President may also act on other relevant information to constitute a Special Bench where important or conflicting questions need resolution. Judicial review under article 226 is limited to illegality, arbitrariness, or mala fides. As there was a conflict of views between Benches and no arbitrariness or bad faith was shown, the Special Bench was validly constituted. Case-Laws Income Tax Wed, 17 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5494