Section 4 in Taxation On Income (Investigation Commission) Act, 1947
4. Composition of Commission.-(1) The Commission shall consist of a Chairman (being a person who is or has been a Judge of a High court) and two other Commissioners, appointed by the Central Government.
(2)On the occurrence from any cause of a vacancy among the Commissioners, the Central Government may, if it thinks fit, appoint a person to fill the vacancy.
