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Income Tax - Highlights / Catch Notes

Home Highlights April 2012 Year 2012 This

Procedure of Appellate Tribunal – the Accountant Member who is ...


Appellate Tribunal Member's Attempt to Frame New Questions Deemed Invalid u/s 255(4) of Income Tax Act.

April 18, 2012

Case Laws     Income Tax     AT

Procedure of Appellate Tribunal – the Accountant Member who is in the minority and had become functus officio wherein he has expressed his inability to give effect to the opinion of the majority and proceeded to frame three new questions to be referred to the President, ITAT again for resolving the controversy cannot be said to be a valid or lawful order passed in accordance with the provisions of section 255(4) - AT

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