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TMI Blog1986 (7) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... section 255 from among the Members thereof. Though there is no reference to sub-section (2) of section255 insection 24(11) of the Act, yet, the Bench, to comply with the requirement of section 255(2), must consist of one Judicial Member and one Accountant Member 'Bench', when read in the light of the definition in the Rules and sub-section (2) of section 255, can only mean a Bench of two Members, i.e., one Judicial Member and one Accountant Member...." 2. From the side of the department, however, no objection as to the jurisdiction was taken. 3. We have carefully considered the above objection in the light of the provisions of the Income-tax Act, 1961, the Wealth-tax Act, 1957, and the Income-tax (Appellate Tribunal) Rules, 1963. We ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es have been framed in exercise of the powers conferred by section 255(5) which is in the following terms: "(5) Subject to the provisions of this Act, the Appellate Tribunal shall have power to regulate its own procedure and the procedure of Benches thereof in all matters arising out of the exercise of its powers or of the discharge of its functions, including the places at which the Benches shall hold their sittings." Section 24(11) of the Wealth-tax Act provides that the provisions of sub-sections (1), (4) and (5) of section 255 shall apply to the Tribunal in the discharge of its functions under this Act as they apply to it, in the discharge of its functions under the Income-tax Act. Rule 52 of the Income-tax (Appellate Tribunal) Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... could be heard by any two Members of the Tribunal and it is not necessary that the Bench should invariably consist of one Judicial Member and one Accountant Member which is the requirement under the Income-tax Act. Since the provisions referred to above are clear enough it will not be permissible for any one to deny them. 5. That apart: "The rule of construction is 'to intend the Legislature to have meant what they have actually expressed'---and the intention of Parliament,... must be deduced from the language used, and where the language is plain and admits of but one meaning, the task of interpretation can hardly be said to arise. Where by the use of clear and unequivocal language capable of only one meaning, anything is enacted by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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