<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>DIFFERENCE OF OPINION – THIRD MEMBER CANNOT SIT IN APPEAL OVER ENTIRE MATTER AND TAKE DECISION INDEPENDENTLY</title>
    <link>https://www.taxtmi.com/article/detailed?id=7691</link>
    <description>Whether a third member appointed under section 255(4) must confine itself to answering specific referred points so that a majority can be formed, rather than rehearing the entire appeal or declining to answer questions. The referring member is under a statutory duty to decide the referred points in one way or another; answering incompletely or recharacterising the reference as a full rehearing misconceives the member&#039;s coordinate role and frustrates the majority-decision mechanism.</description>
    <language>en-us</language>
    <pubDate>Fri, 03 Nov 2017 09:55:41 +0530</pubDate>
    <lastBuildDate>Fri, 03 Nov 2017 09:55:41 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=494473" rel="self" type="application/rss+xml"/>
    <item>
      <title>DIFFERENCE OF OPINION – THIRD MEMBER CANNOT SIT IN APPEAL OVER ENTIRE MATTER AND TAKE DECISION INDEPENDENTLY</title>
      <link>https://www.taxtmi.com/article/detailed?id=7691</link>
      <description>Whether a third member appointed under section 255(4) must confine itself to answering specific referred points so that a majority can be formed, rather than rehearing the entire appeal or declining to answer questions. The referring member is under a statutory duty to decide the referred points in one way or another; answering incompletely or recharacterising the reference as a full rehearing misconceives the member&#039;s coordinate role and frustrates the majority-decision mechanism.</description>
      <category>Articles</category>
      <law>Income Tax</law>
      <pubDate>Fri, 03 Nov 2017 09:55:41 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/article/detailed?id=7691</guid>
    </item>
  </channel>
</rss>