HC Bench

Section 366 — - HC BENCH COMPOSITION (2 JUDGES)

Section 366 is the substantive equivalent of 1961 s. 260A(2A) -- the provision dealing with hc bench composition (2 judges) within the appellate / revisions / alternate dispute resolution framework under Chapter XVIII. Critical procedural / definitional anchor for assessees navigating the multi-tier dispute resolution architecture. The 2025 Act preserves substantive 1961 framework with FA 2021 ADR enhancements (DRC + Board for Advance Rulings replacing erstwhile Authority for Advance Rulings).

STATUTORY ARCHITECTURE: HC bench composition (2 judges) is integral to the appellate / revisions / ADR framework under Chapter XVIII. The provision establishes legal basis for hc bench composition (2 judges) -- providing procedural mechanics / authority structure / appellate rights / time-frames. Practitioner: identify correct provision for fact pattern; preserve appellate / writ rights; ensure compliance with procedural requirements. POST-FA 2021: Settlement Commission abolished; replaced by DRC for small taxpayers and Board for Advance Rulings (BAR) for prospective certainty cases. Faceless framework integration post FA 2020-2022 has substantially digitised the entire dispute-resolution architecture. AAR (Authority for Advance Rulings) replaced by BAR -- focuses on cross-border / TP / NR matters.

PRACTITIONER NOTES

(i) Procedural compliance critical; failure can render appellate / revision rights forfeited. (ii) Time-windows generally strict; condonation requires reasonable cause. (iii) Faceless framework integration post FA 2020 -- digital communications dominant. (iv) BAR for advance rulings -- prospective certainty for cross-border / complex matters; alternative to facing AO scrutiny.

CROSS-REFERENCES

• Section 356-360 -- First appellate framework.
• Section 361-364 -- ITAT framework.
• Section 365-368 -- HC / SC appeals.
• Sections 377-378 -- Revisions.
• Sections 379-389 -- ADR / DRC / BAR.