(1) The powers and functions of the Appellate Tribunal may be exercised and discharged by Benches constituted by the President of the Appellate Tribunal from among the members thereof.
(2) Subject to the provisions contained in sub-section (3), a Bench shall consist of one judicial member and one accountant member.
(3) The President or any other member of the Appellate Tribunal authorised in this behalf by the Central Government may, sitting singly, dispose of any case which has been allotted to the Bench of which he is a member and which pertains to an assessee whose total income as computed by the 1 Assessing Officer in the case does not exceed2 fifty lakh rupees, and the President may, for the disposal of any particular case, constitute a Special Bench consisting of three or more members, one of whom shall necessarily be a judicial member and one an accountant member.
(4) If the members of a Bench differ in opinion on any point, the point shall be decided according to the opinion of the majority, if there is a majority, but if the members are equally divided, they shall state the point or points on which they differ, and the case shall be referred by the President of the Appellate Tribunal for hearing on such point or points by one or more of the other members of the Appellate Tribunal, and such point or points shall be decided according to the opinion of the majority of the members of the Appellate Tribunal who have heard the case, including those who first heard it.
(5) Subject to the provisions of this Act, the Appellate Tribunal shall have power to regulate its own procedure and the procedure of Benches thereof in all matters arising out of the exercise of its powers or of the discharge of its functions, including the places at which the Benches shall hold their sittings.
(6) The Appellate Tribunal shall, for the purpose of discharging its
functions, have all the powers which are vested in the income-tax authorities
referred to in section 131, and any proceeding before the Appellate Tribunal
shall be deemed to be a judicial proceeding within the meaning of sections 193
and 228 and for the purpose of section 196 of the Indian Penal Code (45 of
1860), and the Appellate Tribunal shall be deemed to be a civil court for all
the purposes of section 195 and Chapter XXXV of the Code of Criminal Procedure,
1898 (5 of 1898).
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1. Subs. by Act 4 of 1988, s. 2, for "Income-tax Officer" (w.e.f. 1-4-1988).
2. Subs. by Act 28 of 2016, s. 97, for "fifteen lakh rupees" (w.e.f. 1-6-2016).
Section 251 Powers of the Commissioner (Appeals)
Section 252 Appellate Tribunal
Section 252A Qualifications, terms and conditions of service of President, Vice-President and Member
Section 253 Appeals to the Appellate Tribunal
Section 254 Orders of Appellate Tribunal
Section 255 Procedure of Appellate Tribunal
Section 256 Statement of case to the High Court
Section 257 Statement of case to Supreme Court in certain cases
Section 258 Power of High Court or Supreme Court to require statement to be amended
Section 259 Case before High Court to be heard by not less than two judges
Section 260 Decision of High Court or Supreme Court on the case stated