A Member who has taken a view should not be party to a Special Bench

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH ‘H’ (SPECIAL BENCH) NEW DELHI Before Shri. Vimal Gandhi, President, R P Tolani, Judicial Member and Deepak R Shah, Accountant Member ITA No. 1976/Del/2006 (Assessment year: 2001- 02) M/s CLC & Sons Pvt. Ltd. Vs. Asst. Commissioner of Income Tax Dated: 19th March 2010 ORDER The learned Senior Advocate Shri C.S. Aggarwal appeared for the appellant and raised following preliminary objections to hearing of this appeal by the Special Bench:- 1. The question as framed does not raise the actual controversy in appeal, therefore, requires modif...