https://www.taxtmi.com/caselaws?id=38201 The High Court held that a single member of the Appellate Tribunal cannot hear an appeal under the Wealth-tax Act when the assessee's total income is within the limit set by the Income-tax Act. The Court emphasized the need for a Bench with two members, as per the provisions of the Income-tax Act, in cases under the Wealth-tax Act. The judgment favored the revenue and remitted the matter back to the Appellate Tribunal for fresh disposal, highlighting the importance of adhering to the prescribed composition of the Tribunal in such cases. en-us Wed, 28 Sep 1977 00:00:00 +0530 Sat, 03 Apr 2010 17:19:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38201 The High Court held that a single member of the Appellate Tribunal cannot hear an appeal under the Wealth-tax Act when the assessee's total income is within the limit set by the Income-tax Act. The Court emphasized the need for a Bench with two members, as per the provisions of the Income-tax Act, in cases under the Wealth-tax Act. The judgment favored the revenue and remitted the matter back to the Appellate Tribunal for fresh disposal, highlighting the importance of adhering to the prescribed composition of the Tribunal in such cases. Case-Laws Wealth-tax Wed, 28 Sep 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38201