https://www.taxtmi.com/caselaws?id=346068 The court condoned the delay in refiling the appeal and permitted the appellant to rectify the deficiency in court fee. Regarding the interpretation of section 115JB of the Income-tax Act, the court remanded the matter to the Tribunal for fresh consideration. The court found that the Tribunal erred in hearing the case with a single member instead of a Division Bench as required by section 255(3) due to the income exceeding the specified limit under MAT. Consequently, the court directed the matter to be heard by a Division Bench in accordance with the provisions of section 255(3) of the Act. en-us Wed, 26 Apr 2017 00:00:00 +0530 Thu, 03 Aug 2017 07:18:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346068 The court condoned the delay in refiling the appeal and permitted the appellant to rectify the deficiency in court fee. Regarding the interpretation of section 115JB of the Income-tax Act, the court remanded the matter to the Tribunal for fresh consideration. The court found that the Tribunal erred in hearing the case with a single member instead of a Division Bench as required by section 255(3) due to the income exceeding the specified limit under MAT. Consequently, the court directed the matter to be heard by a Division Bench in accordance with the provisions of section 255(3) of the Act. Case-Laws Income Tax Wed, 26 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346068