2021 (8) TMI 477

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....fice of the Vice President of the Income Tax Appellate Tribunal. 2. The main basis of challenge is that the Tribunal, Appellate Tribunal and Other Authorities (Qualification, Experience and other Conditions of Service of Members) Rules 2017 were struck down by the Supreme Court in Rojer Mathew vs. South Indian Bank Ltd., (2020) 6 SCC 1 (Rojer Mathew). 3. The contention on behalf of the petitioner is that the constitution of the Search-cum-Selection Committee was not in accordance with either the dictum of the Supreme Court in Rojer Mathew or in accordance with the law existing previously. According to the petitioner, the interim orders passed in Rojer Mathew would not salvage the appointment of respondents 4 and 5 herein inasmuch as t....

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.... the petitioner that the appointments made on 22.01.2020 would not be saved by the interim orders passed in Rojer Mathew. 5. On the contrary, the Union submits that the Supreme Court made it abundantly clear that appointments made pursuant to interim directions are protected. For such purpose, the Union placed reliance on paragraphs 50, 52 and 53 of the judgment in Madras Bar Association vs. Union of India, 2020 SCC Online SC 962 (Madras Bar Association II). In paragraph 50 thereof, the Supreme Court adverted to the interim orders dated 09.02.2018, 20.03.2018 and 21.08.2018 in Rojer Mathew with regard to the constitution of a Search-cum- Selection Committee and other issues in relation to the appointment of the members of the tribunals. ....

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....Committee meeting on 08.04.2019, it is clear that the Search-cum-Selection Committee took into account the interim order of the Supreme Court dated 09.02.2018 in W.P.(C) 279/2018 (Kudraj Sandhu vs. Union of India) which was part of the Rojer Mathew batch, and proceeded to record that the said interim order mandated that all appointments made pursuant to the selection by the interim Search-cum-Selection Committee shall abide by the conditions of service as per the old Act and the Rules. Thus, it is evident that the interim Search-cum-Selection Committee acted strictly in accordance with the interim orders passed in Rojer Mathew as subsequently recorded in Madras Bar Association-II. 7. The principal objection of the petitioner is that thes....