https://www.taxtmi.com/caselaws?id=251795 The National Tax Tribunal Act's scheme placing appellate jurisdiction over substantial questions of law in a newly created tribunal was examined for compatibility with the Constitution. The court found that transferring High Court adjudicatory functions to the tribunal without insulating it from executive influence and without equivalent appointment and tenure safeguards violated core constitutional principles; consequently provisions establishing composition, centralised sittings, selection procedures, reappointment and authorised representation were struck down. Representation by company secretaries was denied; permitting chartered accountants to appear was held unconstitutional insofar as it undermined adjudicatory competence. The impugned provisions were invalidated and the Act rendered ineffective in consequence. en-us Thu, 25 Sep 2014 00:00:00 +0530 Fri, 06 Feb 2026 11:44:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251795 The National Tax Tribunal Act's scheme placing appellate jurisdiction over substantial questions of law in a newly created tribunal was examined for compatibility with the Constitution. The court found that transferring High Court adjudicatory functions to the tribunal without insulating it from executive influence and without equivalent appointment and tenure safeguards violated core constitutional principles; consequently provisions establishing composition, centralised sittings, selection procedures, reappointment and authorised representation were struck down. Representation by company secretaries was denied; permitting chartered accountants to appear was held unconstitutional insofar as it undermined adjudicatory competence. The impugned provisions were invalidated and the Act rendered ineffective in consequence. Case-Laws Income Tax Thu, 25 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251795