2004 (3) TMI 57

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....ng these matters for final disposal. The question of law raised in these appeals is as under: "(1) Whether in terms of section 255 of the Income-tax Act, 1961, when there is a disagreement between the members, subsequently, one of them can change his opinion agreeing with the other member?" For the assessment years 1993-94 and 1994-95, the Income-tax Appellate Tribunal was hearing Appeals....

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....ate findings of the Judicial Member on June 4, 2003. This could not be done. Firstly, the Accountant Member had become functus officio after he passed his initial order. Secondly, the procedure prescribed by the statute had not been followed. As mentioned above, in such a situation, the procedure indicated in sub-section (4) of section 255 is required to be followed. Sub-section (4) of section 255....

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....e Tribunal for appropriate orders. In these circumstances, the Accountant Member could not have subsequently changed his opinion and the order that was required to be passed was one for stating the point or points of difference as prescribed by sub-section (4) of section 255. The question is answered accordingly. The effect is that the order made by the Accountant Member on June 4, 2003, is lia....