Section 2(iii) in Income-Tax (Appellate Tribunal) Rules, 1963
(iii)[ "Bench" means a Bench of the Tribunal constituted under sub-section (1) of section 255 read with sub-section (2) thereof and includes the President, [Senior Vice-President,] [Substitued by the Income-tax (Appellate Tribunal) Amendment Rules, 1983 (w.e.f. 27th January, 1983)] Vice-President or any other Member sitting singly under the provisions of sub-section (3) of the said section and a Special Bench constituted under the same provision;]
