Supreme Court · 1996 INSC 86 · Decided 17 January 1996
The Income Tax Appellate Tribunal, Hyderabad Special Bench, Hyderabad v. The Deputy Commissioner of Income-Tax (ASSTTS.) Iii , Hydrabad , Andhra Pradesh and ORS.
- Court
- Supreme Court of India
- Citation
- 1996 INSC 86 · [1996] 1 S.C.R. 630
- Case number
- CIVIL APPEAL No. 2039/1996
- Decided
- 17 January 1996
- Bench
- B.P. JEEVAN REDDY, S.B. MAJMUDAR (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Income Tax Act Section 255(3)
Headnote
• Income Tax Act, 1961 : c S.255 and Regulation 98-A of Regulations framed under s.255(5)-ln- come Tax Appellate Tribunal-President-Power to constitute Special Bench Held, Power of President to co1utitute Special Bench wider sub-section (3) of s.255 is an administrative power which can be veer- ~ cised even suo motu in appropriate cases-This power is independent of D reference by Judicial order of a Bench of Tribunal under Regulation 98-A. Constitution of India Article 226-Held, in writ furisdiction High Court cannot
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