Qualifications for Appellate Tribunal appointments require judicial and service experience, with consultation for sitting High Court judges.

Qualifications for appointment to the Appellate Tribunal require the Chairperson to be a sitting or retired High Court judge with at least five years' service. A Judicial Member must be from the Indian Legal Service and have held the post of Additional Secretary or equivalent, while an Administrative Member must be from the Indian Revenue Service and have held the post of Chief Commissioner of Income-tax or equivalent. Appointment of a sitting High Court judge requires consultation with the Chief Justice of the High Court, and existing tribunal Chairpersons or Members may also be appointed to the Appellate Tribunal.

---

---

---