Section - 27 - Composition, etc., of Appellate Tribunal
Composition, etc., of Appellate Tribunal.27. [***]
80. Omitted by the Finance Act, 2016, w.e.f. 1-6-2016. Prior to its omission, section 27 read as under :"27. Composition, etc., of Appellate Tribunal.-(1) The Appellate Tribunal shall consist of a Chairperson and two other Members.(2) Subject to the provisions of this Act,-
(a)
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the jurisdiction of the Appellate Tribunal may be exercised by Benches thereof;
(b)
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a Bench may be constituted by the Chairperson with one or two Members as the Chairperson may deem fit;
(c)
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the Benches of the Appellate Tribunal shall ordinarily sit at New Delhi and at such other places as the Central Government may, in consultation with the Chairperson, by notification, specify;
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