CiteTEXT
...Kuldip Singh, J.— This appeal is sequel to the selection of candidates for appointment to the post of Judicial Member, Income Tax Appellate Tribunal, made by a Selection Bo...advertisement inviting applications for three posts of Judicial Members, Income Tax Appellate Tribunal. One post was reserved for Scheduled Tribe candidate and the remaining two posts wer...category which were expected to arise on 27-9-1988 and 17-10-1988 respectively did not materialise as the age of retirement of members of the Income Tax Appellate ...
...)
3. The Search-Cum-Selection Committee (SCSC) for recruitment of Members of the Income Tax Appellate Tribunal invoked Rule 4A of .../2019 to challenge the aforesaid procedure for short listing of candidates. Both these writ petitions were dismissed on 17thMay, 2019 on the ground that Rule 4A of the Income Tax Appellate ...consider the candidates having less than 20 years of experience in terms of Section 252 of the Income Tax Act and Rule 4A of the Income Tax Appellate ...
...after he became an advocate.”(Emphasis Supplied)3. The Search-Cum-Selection Committee (SCSC) for recruitment of Members of the Income Tax Appellate ...time of hearing that:5.1 The petitioners are reading Section 252 of the Income Tax Act, 1961 erroneously inasmuch a...309 of the Constitution of India.5.2 Conjoint reading of Section 252 of Income Tax Act, 1961...
...) for recruitment of Members of the Income Tax Appellate Tribunal invoked Rule 4A of Income-tax Appellate Tribunal ...Section 252 of the Income Tax Act, 1961 erroneously inasmuch as Section 252 provides for minimum practice of 10 years for advocates...Income Tax Act, 1961 and Rule 4A of the Income Tax Appellate Tribunal ...
...the Rules notified on June 3, 2009 whereby the Income Tax Appellate Tribunal Members (Recruitment and Conditions of Service) ...Appellate Tribunal Members (Recruitment and Conditions of Service) Amendment Rules, 2009" (published in official gazette on 05.06.2009) (Annex...practice before the respondent no.3 as well as the other benches of Income Tax Appellate Tribunal situated in the country.(iv) Issue any other writ order or direction, which this...
...requisite benchmark has to be promoted, the applicant could not be overlooked by his juniors. From the provisions contained in rule 7C of the Income-tax Appellate Tribunal ...mentioned that all the posts in the Tribunal above the level of Member are filled up by promotion as per provisions contained in Section 252 of the Income Tax Act, 1961 and ...Justice V. K. Bali, Chairman: The applicant is aggrieved of his being overlooked by his juniors for appointment on the post of Vice-President, Income-Tax Appellate Tribunal (ITAT...
...requisite benchmark has to be promoted, the applicant could not be overlooked by his juniors. From the provisions contained in rule 7C of the Income-tax Appellate Tribunal ...mentioned that all the posts in the Tribunal above the level of Member are filled up by promotion as per provisions contained in Section 252 of the Income Tax Act, 1961 and ...Justice V. K. Bali, Chairman: The applicant is aggrieved of his being overlooked by his juniors for appointment on the post of Vice-President, Income-Tax Appellate Tribunal (ITAT...
...contentions urged before the Tribunal on behalf of the respondent was that FR 56(j) was not applicable to members of the ITAT in view of Rule 11 of the Income Tax ...Punjab and Haryana. He was appointed on probation as a Judicial Member of the Income Tax Appellate Tribunal (for short ‘ITAT’) by order dated 25-2-1978. The period of probation was two ye...,I am glad to inform you that the competent authority has decided to confirm you as Judicial Member of the Income Tax Appellate Tribunal with effect from 1-4-1...
...three Members for deciding the following question:- Whether Shri Deepak R. Shah, Advocate and Ex-Accountant Member of the Income Tax Appellate Tribunal, is debarred from practicing before...-Accountant Member of the Income Tax Appellate Tribunal, is debarred from practicing before the Income Tax Appellate Tribunal in view of the insertion ...Allahbad, Lucknow Bench, in the case of Dinesh Chandra Agarwal (supra) has held that the judgment rendered in the case of Concept Creations (supra) was beyond its pale of tax appeals as contained in the ...
...the Accountant Member of ITAT." 4. Appointment of Members of Income Tax Tribunal is made in accordance with Income Tax Appellate ...less than the following criteria: (i) for accountant member (a) a member of the Indian Income-tax Service Group ''''A'''' and has held the post of Commissione...to it, may have some relevance with regard to question of appointment as a member in Income Tax Appellate Tribunal, proper procedure would have been to forward this material to Selection Committee (in...
...ACRs of the Members?Point No. 1:7. The Vice Presidents of ITAT are appointed from amongst the Members in terms of Rule 7-A of the Income .... The ITAT is a judicial body and under the provisions of Sections 252 & 255 of the Income-tax Act, statutory powers are conferred on the President, including delegation .... When a question has arisen as to whether the President of the Customs, Excise and Service Tax Appellate Tribunal can write the ACRs of the Members, in...
.... The Union of India filed its reply-affidavit before the Central Administrative Tribunal saying that the Appointments Committee has decided that no further appointment of members in the Income ...Ministry to amend the recruitment rules so as to provide for appointment of the members of the Income Tax Appellate Tribunal for a period of two years....the appointment of members of the Income Tax Appellate Tribunal in future will be taken up only after the recruitment rules of the Income Tax ...
...judicial member of the Income Tax Appellate Tribunal on 10-9-1991 by the Union of India in accordance with the provisions of the Income Tax Appellate ..., who was appointed under the provisions of S. 252(2) of the Income Tax Act, 1961 and his services are governed by the provisions of the Income Tax ...Tax Appellate Tribunal, which is constituted under S. 252 of the Income Tax Act. The post of member of the Income Tax ...
...Deepak R. Shah, advocate and ex-Accountant Member of the Income Tax Appellate Tribunal, is debarred from practicing before the Income Tax Appellate Tribunal in ...the order dated 27.5.2011 constituting of three Members for deciding the following question:- Whether Shri Deepak R. Shah, Advocate and Ex-Accountant Member of the Income Tax Appellate ...
Concept Creations (supra) was beyond its pale of tax appeals as contained in the Income Tax Act, vide Sections 253 and 254 thereof The relevant portion is extracted bel...
.... (1995) Supp 2 SCC 230 : (1995 AIR SCW 2044). It was a case pertaining to appointment of members of the Income-tax Appellate ....5. It will also be profitable to refer to the provisions and the procedure under the Kerala Rules for appointment of members to the State Commission. The same is contained under Rule 17...Selection Committee also was to “furnish the panel” for filling up the vacancies. Under Rule 28(b)(i) of the Kerala State and Subordinate Service Rules, 1958, appointments to...
...
04.09.2024 IN W.P.(C)NO. 30819 OF 2024
OF THE HON'BLE HIGH COURT OF KERALA. ANNEXURE A16 TRUE COPY OF THE INCOME-TAX APPELLATE...to appoint him as a Member (Judicial) in Income Tax Appellate Tribunal. The respondents had issued Annexure A7 employment notification in the meantime. The petitioner therefore sought an interim relief...for the petitioner and the learned DSGI-in-charge.
3. The petitioner is a practicing lawyer. He is qualified to apply for appointment as Member (Judicial), Income Tax...
...the Selection Committee was formed on 02.04.2019. It is further contended that as per Rule 4-A of the Income Tax Appellate Tribunal Members (Recruitment and Conditions ...06.07.2018 invited applications of 37 Members (Judicial/Accountant) in the Income Tax Appellate Tribunal (ITAT). As per the Circular, the last date for submission ...allowed.
2. In this case two respondents had approached the Tribunal since their applications for selection to the post of Member, Income Tax Appellate Tribunal ('IT...
...under:
"6. On careful consideration of the rival contentions of the parties, this Court is of the view that Rule 4A of the Income Tax ..., Income Tax Appellate Tribunal without taking into account, the aspect of delay as regards the receipt of APARs. It is
1.../Accountant) in the Income Tax Appellate Tribunal ('ITAT'). The last date for submission of the application was 20.08.2018.
4. Learned counsel for the petitioner...
...course of oral submissions, it was brought to our notice that an amendment to the Recruitment Rules was contemplated sometime in November, 2004. It was further brought to our notice that a Notification bearing GSR No. 742(E...or unreserved category and have been held entitled to appointment as a Judicial Member and Administrative Members respectively in the Income Tax Appellate Tribunal (for short the ITAT...Rules. Before us also there is no other explanation forthcoming. Consequently, we have no option but to dismiss the writ petitions and approve the view taken by the Tribunal. The Union of India is...
...appointed from amongst the Members in terms of Rule 7A of the Income Tax Appellate Tribunal Members (Recruitment and Conditions of ...act like a Reviewing Authority.16. The ITAT is a judicial body and under the provisions of Sections 252 and 255 of the Income-tax Act, statutory powers are conferred on the President, incl...whether the President of the Customs, Excise and Service Tax Appellate Tribunal can write the ACRs of the Members, in ...