https://www.taxtmi.com/caselaws?id=7309 Section 5A(6) of the Indian Income-tax Act, 1922 authorised only an ordinary Bench of one Judicial Member and one Accountant Member, or a specially constituted three-Member Bench. A four-Member Bench was not permitted, so an order signed and disposed of by four Tribunal Members suffered from a defect in the constitution of the Bench and was invalid. The preliminary objection that the issue did not arise under section 66 was rejected because the validity of the Tribunal's order was directly part of the referred question. The answer to the referred question was therefore in the negative. en-us Mon, 07 Oct 1968 00:00:00 +0530 Tue, 17 Feb 2009 18:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7309 Section 5A(6) of the Indian Income-tax Act, 1922 authorised only an ordinary Bench of one Judicial Member and one Accountant Member, or a specially constituted three-Member Bench. A four-Member Bench was not permitted, so an order signed and disposed of by four Tribunal Members suffered from a defect in the constitution of the Bench and was invalid. The preliminary objection that the issue did not arise under section 66 was rejected because the validity of the Tribunal's order was directly part of the referred question. The answer to the referred question was therefore in the negative. Case-Laws Income Tax Mon, 07 Oct 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7309