The Board under Code
The CBDT is to be established by the Government. What will happen to the present Board constituted under the Central Board of Revenue Act, 1963? Obviously it has to be wound up and allowed a reincarnation under the Direct Taxes Code.
Management of the Board: The general superintendence, direction and management of the affairs of the Board shall vest in a Board of Members, which may exercise all powers and do all acts and things which may be exercised or done by the Board. Does this mean there will be another Super Board?
A Super Chairman? : the Chairman shall have the powers of general superintendence and direction of all the affairs of the Board and may also exercise all powers and do all acts and things which may be exercised or done by the Board or any Member thereof.
Meetings: Elect a Presiding Officer? Who presides over a meeting of the Board in the absence of the Chairman? Any other Member chosen by the Members present from amongst themselves at the meeting, shall preside at the meeting. So before the meeting, the members are to elect a Presiding Officer and what happens if there is no consensus? Why can't the senior-most Member preside?
Issues to be decided by Consensus : All questions which come up before any meeting of the Board shall be decided by consensus. What if there is no consensus? No decision?