https://www.taxtmi.com/caselaws?id=11203 The High Court held that the Accountant Member's revised order, changing his initial opinion to align with the Judicial Member, was invalid as he was functus officio after passing the initial order. The court directed the matter back to the Tribunal for resolution according to section 255 of the Income-tax Act, emphasizing the importance of following prescribed procedures for resolving disagreements among tribunal members. The appeals were allowed as specified, underscoring the necessity of adhering to statutory provisions for a fair resolution of disputes within the Income-tax Appellate Tribunal. en-us Mon, 01 Mar 2004 00:00:00 +0530 Sat, 01 Aug 2009 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11203 The High Court held that the Accountant Member's revised order, changing his initial opinion to align with the Judicial Member, was invalid as he was functus officio after passing the initial order. The court directed the matter back to the Tribunal for resolution according to section 255 of the Income-tax Act, emphasizing the importance of following prescribed procedures for resolving disagreements among tribunal members. The appeals were allowed as specified, underscoring the necessity of adhering to statutory provisions for a fair resolution of disputes within the Income-tax Appellate Tribunal. Case-Laws Income Tax Mon, 01 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11203