https://www.taxtmi.com/caselaws?id=335234 A multi-member tribunal order containing irreconcilable operative conclusions could not be sustained in law. Where both members signed an order that simultaneously allowed and dismissed the application, the inconsistency on the face of the record showed there was no valid common operative direction. The governing tribunal rules contemplate a single unanimous pronouncement only where both members agree; if they differ, the point of difference must be resolved under the statutory majority mechanism, and if equally divided, by reference to the Chairman. The Karnataka HC set aside the contradictory tribunal order and remitted the original application for fresh decision after hearing both sides. en-us Mon, 07 Nov 2016 00:00:00 +0530 Mon, 28 Nov 2016 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335234 A multi-member tribunal order containing irreconcilable operative conclusions could not be sustained in law. Where both members signed an order that simultaneously allowed and dismissed the application, the inconsistency on the face of the record showed there was no valid common operative direction. The governing tribunal rules contemplate a single unanimous pronouncement only where both members agree; if they differ, the point of difference must be resolved under the statutory majority mechanism, and if equally divided, by reference to the Chairman. The Karnataka HC set aside the contradictory tribunal order and remitted the original application for fresh decision after hearing both sides. Case-Laws Income Tax Mon, 07 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335234