The National Tax Tribunal Act
19Special Bench
Where a judgment pronounced on a question of law by a Bench subsequently comes up for hearing before any Bench, and the latter Bench is of the opinion that the question of law requires reconsideration, then the latter Bench shall make a reference to the Chairperson to constitute a Special Bench consisting of five Members to hear and decide such question of law.
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JURISDICTION, POWERS AND FUNCTIONS OF NATIONAL TAX TRIBUNAL
- 15 Appeal to National Tax Tribunal
- 16 Procedure and powers of National Tax Tribunal
- 17 Finality of orders of National Tax Tribunal
- 18 Decision by majority
- 19 Special Bench
- 20 Interim order
- 21 Power to punish for contempt
- 22 Order of National Tax Tribunal
- 23 Transfer of pending cases from High Court
- 24 Appeal to Supreme Court