https://www.taxtmi.com/caselaws?id=181497 Rule 13E of the ITAT Members (Recruitment and Conditions of Service) Rules, 1963 bars Members retiring on or after its notified date from appearing or arguing before the Tribunal. The relevant date for applying the restriction is the date of retirement rather than the date of recruitment. Eligibility to act under section 288 of the Income-tax Act, 1961 does not displace the Rule 13E prohibition. Objections based on Article 14 and an alleged conflict between the rule and the statute were not accepted in the proceeding, leaving the retired Member ineligible to represent or argue before the Tribunal. en-us Wed, 28 Dec 2011 00:00:00 +0530 Mon, 18 Apr 2016 18:44:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181497 Rule 13E of the ITAT Members (Recruitment and Conditions of Service) Rules, 1963 bars Members retiring on or after its notified date from appearing or arguing before the Tribunal. The relevant date for applying the restriction is the date of retirement rather than the date of recruitment. Eligibility to act under section 288 of the Income-tax Act, 1961 does not displace the Rule 13E prohibition. Objections based on Article 14 and an alleged conflict between the rule and the statute were not accepted in the proceeding, leaving the retired Member ineligible to represent or argue before the Tribunal. Case-Laws Income Tax Wed, 28 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181497