https://www.taxtmi.com/caselaws?id=195535 The Court addressed the issue of the procedure followed by the Tribunal in deciding appeals with dissenting opinions. It ruled that the Third Member must answer questions referred in a specific manner and not independently re-decide the matter. The Court found the Third Member's actions erroneous and beyond authority, leading to the setting aside of previous orders. The matter was remanded for reconsideration by another Bench to ensure decisions are made based on the majority opinion, as required by law. The Tribunal was directed to expedite the hearing and decide the appeals within a specified timeframe. en-us Tue, 24 Jan 2017 00:00:00 +0530 Thu, 02 Nov 2017 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195535 The Court addressed the issue of the procedure followed by the Tribunal in deciding appeals with dissenting opinions. It ruled that the Third Member must answer questions referred in a specific manner and not independently re-decide the matter. The Court found the Third Member's actions erroneous and beyond authority, leading to the setting aside of previous orders. The matter was remanded for reconsideration by another Bench to ensure decisions are made based on the majority opinion, as required by law. The Tribunal was directed to expedite the hearing and decide the appeals within a specified timeframe. Case-Laws Income Tax Tue, 24 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195535