NTT Act 19Chapter III · Jurisdiction, Powers and Functions of National Tax Tribunal
Section 19 · Special Bench
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Where a judgment pronounced on a question of law by a Bench subsequently
comes up for hearing before any Bench, and the latter Bench is of the opinion that the question of law
requires reconsideration, then the latter Bench shall make a reference to the Chairperson to constitute a
Special Bench consisting of five Members to hear and decide such question of law.
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