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MIAN AFTAB A. SHAIKH versus INCOME-TAX APPELLATE TRIBUNAL


Section 133 (7) of the Income Tax Appellate Tribunal Rules, 1981, Rr 28 and 29 of the Income Tax Appellate Tribunal's decision on the appellate tribunal law does not apply to different judges' benches. In the case of a dissenting opinion in any court, exercise of the order of a court or tribunal cannot be left to another person or judge alone, but all the judges who constitute the court or tribunal for this particular case have to do. And they must agree on the individual's order, regardless of the individual differences, and decide on each point in view of the legal provisions for such a situation. The process of communicating the Tribunal's order is a ministerial process where the Tribunal has decided. So on the order of talking

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