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Under section 364 of the Income-tax Act, 2025, a Bench of the Appellate Tribunal ordinarily consists of…

Section 364(3) allows a single member to dispose of a case of an assessee whose total income as computed by the Assessing Officer "does not exceed rupees fifty lakh".…

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Under section 364 of the Income-tax Act, 2025, a Bench of the Appellate Tribunal ordinarily consists of one Judicial Member and one Accountant Member. When may the President, or another member authorised by the Central Government, sitting singly, dispose of a case allotted to a Bench?

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Section 364(3) allows a single member to dispose of a case of an assessee whose total income as computed by the Assessing Officer "does not exceed rupees fifty lakh". Otherwise section 364(2) requires a two-member Bench of one Judicial and one Accountant Member. Who files the appeal, the nature of the question or the consent of the parties does not decide the matter.

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