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2004 (3) TMI 57 - HC - Income TaxDisagreement between the two members of Tribunal - Accountant Member and the Judicial Member - procedure prescribed under section 255(4) – Reference to President - Whether in terms of section 255, when there is a disagreement between the members, subsequently, one of them can change his opinion agreeing with the other member?" – Held, No - it was incumbent upon the members to state the points on which they differed and the case was required to be referred to the President of the 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
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