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TMI Blog2004 (3) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... bers, subsequently, one of them can change his opinion agreeing with the other member?" – Held, No - it was incumbent upon the members to state the points on which they differed and the case was required to be referred to the President of the Tribunal for appropriate orders. In these circumstances, the Accountant Member could not have subsequently changed his opinion and the order that was require ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls preferred by the Revenue. After going through the order of the Accountant Member, the Judicial Member passed an order dated June 3, 2003, to the extent of allowing the appeals of the Revenue partly for statistical purpose. This amounted to a disagreement between the two members who heard the appeals. Accordingly, the procedure prescribed under section 255(4) of the Income-tax Act, 1961, ought t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the majority, if there is a majority, but if the members are equally divided, they shall state the point or points on which they differ, and the case shall be referred by the President of the Appellate Tribunal 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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