Home / 
Procedure for the Appeals to be Heard by a Single Member Bench [ Rule 110A Read with Section 109(8) ]
X X X X Extracts X X X X
X X X X Extracts X X X X
....te Tribunal to assign certain appeals to a Single Member Bench. * Such transfer can occur: * Suo motu (on their own motion), or * Upon an application filed by one or both parties to the appeal. * The key criterion is that the appeal must not involve any question of law. Sub-rule (2) - Referral Back in Case of Legal Question * If, during the hearing, the Single Member Bench determines th....
TaxTMI
TaxTMI