Income-tax Appellate Tribunal members' recruitment and service conditions set qualifications, selection board procedures, pay scales, probation, and retirement benefits. Qualifications, selection and service conditions for Income-tax Appellate Tribunal members require prescribed judicial or accountancy experience, age and marital-status constraints subject to specified relaxations and exemptions, medical fitness, inclusion on a central appointment list, and a two-year probationary period. Selection is by a Selection Board whose recommendations the Central Government adopts; pay scales, seniority rules, compulsory retirement at fifty-eight, pension or provident fund options with specified election windows, and application of prevailing government service conditions complete the framework.
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Provisions expressly mentioned in the judgment/order text.
Income-tax Appellate Tribunal members' recruitment and service conditions set qualifications, selection board procedures, pay scales, probation, and retirement benefits.
Qualifications, selection and service conditions for Income-tax Appellate Tribunal members require prescribed judicial or accountancy experience, age and marital-status constraints subject to specified relaxations and exemptions, medical fitness, inclusion on a central appointment list, and a two-year probationary period. Selection is by a Selection Board whose recommendations the Central Government adopts; pay scales, seniority rules, compulsory retirement at fifty-eight, pension or provident fund options with specified election windows, and application of prevailing government service conditions complete the framework.
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