Constitution of Benches and procedure of Appellate Tribunal.

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..... (2) Subject to sub-section (3), a Bench shall consist of one judicial member and one accountant member. (3) The Vice-President or any other member of the Appellate Tribunal authorised in this behalf by the Central Government may, sitting alone, dispose of any case allotted to the Bench of which he is a member and which pertains to an assessee, not being a company or a non-resident, whose tax bases .....

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..... points on which they differ and make a reference to the President of the Appellate Tribunal who shall either hear himself or refer for hearing on such point or points by one or more of the other members of the Appellate Tribunal and such point or points shall be decided according to the opinion of the majority of the members of the Appellate Tribunal who have heard the case, including those who fi .....

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