INCOME TAX APPELLATE TRIBUNAL vs DY.COMMNR. OF INCOME TAX & ANR.ETC.ETC.

The Supreme Court addressed the interpretation of Section 115-J of the Income Tax Act, 1961, in the context of appeals filed by the Income Tax Appellate Tribunal against the Income Tax Department. The Court held that the Special Bench of the Tribunal can be constituted only through a judicial order, thereby affirming the High Court's ruling that favored the Revenue. The Court dismissed the appeals filed by the Tribunal, upholding the findings of the High Court.