Tribunal members prohibited from practicing before the tribunal after retirement under service rules as an ethics restriction. Rule 13E states that the President, Senior Vice President, Vice President and Members of the Income Tax Appellate Tribunal shall not practice before the Tribunal after retirement, constituting an explicit post service prohibition intended to prevent post employment conflicts of interest and protect institutional integrity.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tribunal members prohibited from practicing before the tribunal after retirement under service rules as an ethics restriction.
Rule 13E states that the President, Senior Vice President, Vice President and Members of the Income Tax Appellate Tribunal shall not practice before the Tribunal after retirement, constituting an explicit post service prohibition intended to prevent post employment conflicts of interest and protect institutional integrity.
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