Income Tax Appellate Tribunal rules set minimum shortlisting criteria for accountant and judicial member viva voce, including experience and income thresholds. Where the Selection Board finds it impracticable to call all candidates for viva voce, it may shortlist candidates by adopting criteria not less than specified minima: for accountant members, either three years as Commissioner-level Indian Income-tax Service Group 'A' officer or twenty years' Chartered Accountancy practice with net taxable income of at least Rs. 1,40,000; for judicial members, specified judicial service tenure, twenty years' advocacy with similar income threshold, Grade-I Indian Legal Service experience, or combined twenty years in judicial or tribunal posts; and relaxed but not below statutory-floor criteria for SC/ST/OBC candidates.
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.
Income Tax Appellate Tribunal rules set minimum shortlisting criteria for accountant and judicial member viva voce, including experience and income thresholds.
Where the Selection Board finds it impracticable to call all candidates for viva voce, it may shortlist candidates by adopting criteria not less than specified minima: for accountant members, either three years as Commissioner-level Indian Income-tax Service Group 'A' officer or twenty years' Chartered Accountancy practice with net taxable income of at least Rs. 1,40,000; for judicial members, specified judicial service tenure, twenty years' advocacy with similar income threshold, Grade-I Indian Legal Service experience, or combined twenty years in judicial or tribunal posts; and relaxed but not below statutory-floor criteria for SC/ST/OBC candidates.
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