https://www.taxtmi.com/caselaws?id=208921 Rule 13E of the Income Tax Appellate Tribunal Members (Recruitment and Conditions of Service) Rules, 1963 was challenged for imposing a complete post-retirement bar on practice before the Tribunal, including retrospective application to retired members. The High Court found prima facie merit in the objection that such retrospective operation and blanket prohibition required judicial scrutiny, particularly in light of the Tribunal's limited jurisdiction under the Income-tax Act. It stayed the operation of Rule 13E and the Tribunal judgment to the extent they barred retired members from practice, while permitting them to appear before Benches where they had not previously served. en-us Thu, 19 Jan 2012 00:00:00 +0530 Thu, 02 Feb 2012 09:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208921 Rule 13E of the Income Tax Appellate Tribunal Members (Recruitment and Conditions of Service) Rules, 1963 was challenged for imposing a complete post-retirement bar on practice before the Tribunal, including retrospective application to retired members. The High Court found prima facie merit in the objection that such retrospective operation and blanket prohibition required judicial scrutiny, particularly in light of the Tribunal's limited jurisdiction under the Income-tax Act. It stayed the operation of Rule 13E and the Tribunal judgment to the extent they barred retired members from practice, while permitting them to appear before Benches where they had not previously served. Case-Laws Income Tax Thu, 19 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208921