Laws / Income Tax Law / ১৪
১৪ - Exercise of power of the Tribunal by Benches
14. Exercise of power of the Tribunal by Benches.—
(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.
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