India - Income Tax Act 2010 - Saarc

1.863 CH. XX - APPEALS AND REVISION - REFERENCE TO HC S. 256which has been allotted to the Bench of which he is a member and which pertainsto an assessee whose total income as computed by the 51 [Assessing] Officer in thecase does not exceed 52 [five hundred thousand rupees], and the President may,for the disposal of any particular case, constitute a Special Bench consisting ofthree or more members, one of whom shall necessarily be a judicial member andone an accountant member.(4) If the members of a Bench differ in opinion on any point, the point shall bedecided according to the opinion of the majority, if there is a majority, but if themembers are equally divided, they shall state the point or points on which theydiffer, and the case shall be referred by the President of the Appellate Tribunalfor hearing on such point or points by one or more of the other members of theAppellate Tribunal, and such point or points shall be decided according to theopinion of the majority of the members of the Appellate Tribunal who have heardthe case, including those who first heard it.53(5) Subject to the provisions of this Act, the Appellate Tribunal shall have powerto regulate its own procedure and the procedure of Benches thereof in allmatters arising out of the exercise of its powers or of the discharge of itsfunctions, including the places at which the Benches shall hold their sittings.(6) The Appellate Tribunal shall, for the purpose of discharging its functions, haveall the powers which are vested in the income-tax authorities referred to insection 131, and any proceeding before the Appellate Tribunal shall be deemedto be a judicial proceeding within the meaning of sections 193 and 228 and forthe purpose of section 196 of the Indian Penal Code (45 of 1860), and the AppellateTribunal shall be deemed to be a civil court for all the purposes of section 195 andChapter XXXV of the Code of Criminal Procedure, 1898 (5 of 1898) 54 .54aC.—Reference to High Court54aStatement of case to the High Court.256. 55 (1) The assessee or the Commissioner may, within sixty days of the dateupon which he is served with notice of an order 56 [passed before the1st day of October, 1998,] under section 254, by application in the prescribedform, accompanied where the application is made by the assessee by a fee of57[two hundred rupees], require the Appellate Tribunal to refer to the High Courtany question of law arising out of such order 58 and, subject to the other provisions51. Substituted for “Income-tax” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f.1-4-1988.52. Substituted for “one hundred thousand rupees” by the Finance (No. 2) Act, 1998, w.e.f.1-10-1998. Earlier “one hundred thousand rupees” was substituted for “forty thousandrupees” by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989 and “fortythousand rupees” was substituted for “twenty-five thousand rupees” by the Taxation Laws(Amendment) Act, 1970, w.e.f. 1-4-1971.53. For notified Standing Order, see Taxmann’s Income-tax Rules.54. Now the Code of Criminal Procedure, 1973 (2 of 1974).54a. Sub-heading ‘C.—Reference to High Court’ and section 256 shall be omitted by theNational Tax Tribunal Act, 2005, with effect from a date yet to be notified.55. See rule 48 and Form No. 37 for form of Reference to High Court.56. Inserted by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998.57. Substituted for “one hundred and twenty-five rupees” by the Finance Act, 1981, w.e.f.1-6-1981. Earlier “one hundred and twenty-five rupees” was substituted for “rupees onehundred” by the Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971.58. For the meaning of the terms/expressions “question”, “question of law” and “question oflaw arising out of such order”, see Taxmann’s Direct Taxes Manual, Vol. 3.