Appellate Tribunal composition and member qualifications clarified under income tax law, governing appointment and delegation of presidential powers. The Central Government shall constitute an Appellate Tribunal with judicial and accountant members as deemed fit. Judicial members must meet minimum ... Summary
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.
Appellate Tribunal composition and member qualifications clarified under income tax law, governing appointment and delegation of presidential powers.
The Central Government shall constitute an Appellate Tribunal with judicial and accountant members as deemed fit. Judicial members must meet minimum service or practice qualifications with computed periods that include related tribunal or legal roles; accountant members must meet extended accountancy practice or specified income-tax service seniority. The Government appoints the President from prescribed senior members or Vice-Presidents and may appoint Vice-Presidents; delegated presidential powers may be exercised by a Vice-President under written orders.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.