President ITAT cannot constitute special bench without recommendation of regular bench

Brief of the case:

The ITAT president has constituted a special bench of the three members to hear the case of assessee by exercising his powers u/s 255 (3). A notice fixing date of hearing before special bench was served upon the assessee. No opportunity of hearing was provided to the assessee by president ITAT before constitution of this special bench.
Assessee being aggrieved from the order passed by president ITAT preferred this writ petition before Hon’ble High Court who after considered the law a

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