In the taxation law

shashikant bhardwaj (Querist) 11 June 2013 This query is : Resolved
what is the larger bench judgement and special bench judgement in law. kindly explain

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B.Chakrapani Warrier (Expert) 07 August 2014
1) Larger bench judgment means, a judgment pronounced by a bench constituted by section 255(5) of the Income tax Act,1961 upon request of the parties concerned in the appeal.

2) Special bench judgment means, a judgment pronounced by three or more tribunal members constituted under section 255(3) of the Income tax Act,1961 wherein the total income assessed by the AO in an appeal exceeds five hundred thousand rupees.

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