Income tax Appellate Tribunal member qualifications amended to revise judicial/accountant eligibility and pension service credit with retrospective effect. The amendments set judicial member qualification as ten years' judicial office, or three years in Grade I of the central legal service, or ten years' advocacy, with specified cross crediting of related service; set accountant member qualification as ten years' accountancy practice (chartered or registered) or three years as Commissioner of Income tax (or equivalent); and permit limited additional pension service credit for professionally recruited members over thirty five, subject to a minimum ten years' actual qualifying service. The rules are retrospective to 1 April 1981.
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Provisions expressly mentioned in the judgment/order text.
Income tax Appellate Tribunal member qualifications amended to revise judicial/accountant eligibility and pension service credit with retrospective effect.
The amendments set judicial member qualification as ten years' judicial office, or three years in Grade I of the central legal service, or ten years' advocacy, with specified cross crediting of related service; set accountant member qualification as ten years' accountancy practice (chartered or registered) or three years as Commissioner of Income tax (or equivalent); and permit limited additional pension service credit for professionally recruited members over thirty five, subject to a minimum ten years' actual qualifying service. The rules are retrospective to 1 April 1981.
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