https://www.taxtmi.com/caselaws?id=63852 Rule 13E was construed as a prospective condition-of-service restriction under Article 309: it does not apply to Members who had already retired before the notification, but it does apply to Members in service on the notification date and retiring thereafter, including those recruited earlier. A post-notification retiree remains barred from appearing before the Tribunal even if otherwise qualified under section 288 of the Income-tax Act, because the later service restriction prevails for that category. By contrast, resignation during temporary probation was treated as legally distinct from retirement; persons who resigned before confirmation were not covered by Rule 13E and could not be subjected to that post-service disqualification. en-us Tue, 15 Sep 2009 00:00:00 +0530 Sun, 10 Dec 2023 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63852 Rule 13E was construed as a prospective condition-of-service restriction under Article 309: it does not apply to Members who had already retired before the notification, but it does apply to Members in service on the notification date and retiring thereafter, including those recruited earlier. A post-notification retiree remains barred from appearing before the Tribunal even if otherwise qualified under section 288 of the Income-tax Act, because the later service restriction prevails for that category. By contrast, resignation during temporary probation was treated as legally distinct from retirement; persons who resigned before confirmation were not covered by Rule 13E and could not be subjected to that post-service disqualification. Case-Laws Income Tax Tue, 15 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63852