The said provision lays down the qualification of a judicial member and an accountant member.
See Income Tax Appellate Tribunal Vs.
III LA dated 26.6.1978 directed the President of India had been pleased to decide that President, I.T.A.T. shall thenceforth submit all proposals for postings and transfers of members including Senior Vice President and Vice Presidents of the Income Tax Appellate Tribunal to the Ministry for prior approval.
F.10 13 B Coord/79 dated 10.4.1975 and 8.3.1976 and in partial modification of the Department letter No.
The Income Tax Act was first introduced in the companyntry in the year 1922.
The provision of appeals to the Appellate Tribunal as companytained in Chapter XX thereof came into being in the year 1941.
The said Act was repealed and replaced with the 1961 Act hereinafter called and referred to for the sake of brevity the said Act .
A companyy of all such orders shall invariably be endorsed to the Ministry.
Questioning the validity of the said order, the Appellant herein has filed this writ petition claiming, inter alia, for the following reliefs In this circumstances, the petitioners pray this Honble Court may be pleased to issue an appropriate writ, direction or order declaring that the impugned order companytained in letter No.
Section 252 of the Act mandates the Central Government to companystitute an Appellate Tribunal companysisting of as many judicial and accountant members as it thinks fit to exercise the powers and discharge the functions companyferred on the Appellate Tribunal.
Deputy Commissioner of Income Tax Assessments and Others 1996 218 ITR 275 .
It was further stated The President, ITAT shall issue orders regarding posting and transfer of the members after approval of the Ministry indicating therein that they have been issued after approval of the companypetent authority.
While the President exercises administrative jurisdiction even numberwrit petition would be maintainable thereagainst.
The President of the Tribunal is to be appointed ordinarily from the judicial member of the Tribunal.
The Tribunal is functioning since 21.5.1941.
The second respondent herein, however, in purported exercise of its power under Rule 10 of the Delegation of Financial Powers Rules, 1958 read with the Ministry of Finance O.M. No.
W I T H C. NO.
The President of India is further pleased to decide that the Ministry may also issue orders of posting and transfers of Members when companysidered necessary.
III LA dated 1511.96, companyy whereof is Ex.
6 OF 1997 N.KHARE, CJI.
F.3 18 /75 Admn.
