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The Income-tax Ordinance, 1984

( Ordinance NO. XXXVI OF 1984 )

[ 4th June, 1984 ]

Chapter III

TAXES APPELLATE TRIBUNAL

Exercise of power of the Tribunal by Benches
12. (1) Unless the President in any particular case or class of cases otherwise directs, the powers and functions of the Appellate Tribunal shall be exercised by Benches of the Appellate Tribunal, hereinafter referred to as Bench, to be constituted by the President.
 
 
 
 
(2) A Bench shall be so constituted that it has not less than two members 1[* * *] 2[.
 
 
 
 
[* * *]]
  • 1
    The words “and that there is equality in number of judicial members and accountant members” were omitted by section 29 of অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন)
  • 2
    The full stop (.) was substituted for the colon (:) and thereafter the proviso was omitted by section 48 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)
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