TMI Blog1968 (10) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... its hands or that half of the income belongs to a separate trust styled as Sri Ram-Lakshman-Janki? (2) Whether the order passed by the Tribunal dated July 8, 1958, under the signature of four of its members is valid in law ? " This reference governs six assessment years, viz., 1951-52, 1952-53, 1953-54, 1954-55, 1955-56 and 1956-57. For the first five assessment years, Sita Ram, deceased, was assessed as an individual. He died on April 1, 1955. An association of persons under the style of M/s. Radha Vilas Karyalaya was assessed for the 6th assessment year 1956-57. For the same assessment year 1956-57, Sita Ram, deceased, was also assessed for a part of the accounting period. For each of these assessment years the question arose whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is suggested that the irregularity does not render the judgment of the Tribunal invalid. The Tribunal in the statement of the case has described the circumstances under which the appeal before the Tribunal was disposed of in July, 1958 : " The Bench before which this case came up for hearing consisted of the President (Accountant Member) and Sri Manchanda (Judicial Member) : When it came to the knowledge of the President that this case had been previously dealt with by another Bench, he constituted a special Bench. At that time a new judicial Member (Sri Sriramulu) had joined the Tribunal and was allowed to sit on the Bench with a view to gain experience. It is regretted that the President lost sight of the fact that he should not hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nch. This circumstance alone would vitiate the judgment of the Tribunal. We overrule the preliminary objection raised by Dr. Misra, and hold that question No. 2 referred to this court does arise out of the judgment of the Tribunal dated July 8, 1958.. Chapter II-A of the Act provides for Appellate Tribunal. Section 5A empowers the Central Government to appoint an Appellate Tribunal consisting of as many persons as it thinks fit. The Appellate Tribunal consists of judicial Members and Accountant Members. Sub-section (6) of section 5A provides for constitution of Benches of the Appellate Tribunal. Sub-section (6) of section 5A states : " Save as hereinafter provided a Bench shall consist of one Judicial Member and one Accountant Member: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contemplates a Bench or a special Bench of four Members. Disposal of an appeal by a Bench consisting of four Members is not authorised by the statute. The applicant is right in his contention that the disposal of the appeals by a Bench of four Members was invalid. The Tribunal in the statement of the case has remarked that Sri Sriramulu was there merely for the purpose of training. But we note that Sri Sriramulu, Member, was not content with watching the proceedings by the special Bench consisting of three Members. He actually participated in the proceedings, and signed the judgment dated July 8, 1958, as a Member of the Tribunal. It must, therefore, be held that the appeals were disposed of by four Members of the Appellate Tribunal sitt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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