Indian Income-Tax Act, 1922

[CHAPTER II-A

APPELLATE TRIBUNAL]

[5A. The Appellate Tribunal.—(1) The Central Government shall appoint an Appellate Tribunal consisting of [as many persons as it thinks fit] to exercise the functions conferred on the Appellate Tribunal by this Act.

(2) The Appellate Tribunal shall consist * * of judicial members and accountant members as hereinafter defined.

* * * * *

(3) [A judicial member shall be a person who has for at least ten years either held a civil judicial post or been in practice as an advocate of a High Court, and an accountant member shall be a person who has for at least ten years been in the practice of accountancy as a chartered accountant under the Chartered Accountants Act, 1949 (XXXVIII of 1949), or as a registered accountant under any law formerly in force or partly as a registered accountant and partly as a chartered accountant:]

Provided that the Central Government may appoint as an accountant member of the Tribunal any person not possessing the qualifications required by this subsection, if it is satisfied that he has qualifications and has had adequate experience of a character which render him suitable for appointment to the Tribunal.

(4) The Central Government shall [ordinarily] appoint a judicial member of the Tribunal to be President thereof.

(5) The powers and functions of the Appellate Tribunal may be exercised and discharged by Benches constituted from members of the Tribunal by the President of the Tribunal.

[(6) Save as hereinafter provided a Bench shall consist of one judicial member and one accountant member:

Provided that the President or any other member of the Tribunal specially 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 asse .... To read the full section download the app from Google Play store