Section 12 in Income-Tax Settlement Commission (Procedure) Rules, 1997
12. Powers of a Bench - A Bench shall dispose of such settlement applications or matters arising therefrom as the Chairman may by general or special order direct.
[12A. Constitution of Two-member bench. - Where one of the member (whether such person be the Presiding Officer or other member of the bench) is unable to discharge his function on the bench under the circumstances referred to in sub-section (5) of Section 245BA, the remaining members with the approval of the Chairman or the Vice-Chairman, as the case may be, may function as a bench.] [Inserted by Notification No. G.S.R. 820 (E) dated 6.10.2010 (w.e.f. 4.7.1997)]
