The third member does not have the wide discretion to exercise power as is available to Members deciding the original appeal. Third member necessarily has to pass an order agreeing with one views available in accordance with the provisions of S. 255(4) of the Act. (AY. 2006-07 to 2008-09)
Harvinder Singh v. ITO (2019) 200 TTJ 137 / 179 DTR 225 (TM) (Amritsar)(Trib.)
S. 255 : Appellate Tribunal–Third member–Powers- Third member has to pass an order agreeing with the one of the views. [S. 254(1), 255(4)]