Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1993 (6) TMI 74

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tter to the President for making a further reference to a larger Bench. In this case the disputes between the petitioner and the respondent authorities were heard by a Bench of the Tribunal constituted by two members. The members differed. In view of the difference of opinion a reference was made to the President of the Appellate Tribunal under Section 129(5) of the Act. The President in turn refe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... case. 2. In my view the language of Section 129(5) allows for members of the Tribunal to make a reference to the President only when there is a difference of opinion. The difference is therefore a pre-condition to the making of the reference. In this case it cannot be said that Sri Kalyanam has in fact differed with the view of any other member of the Tribunal. The statutory provisions also prov .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates