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Ex-ITAT Members cannot practice before ITAT

Ministry of Law & Justice,

Department of legal Affairs,

Notification

New Delhi 3rd June 2009

GSR 889 (E). In exercise of the powers conferred by the Proviso to section 309 of the Constitution and of all other powers enabling her in that behalf, the President hereby makes the following rules further to amend the Income Tax Appellate Tribunal Members (Recruitment and Conditions of Service) Rules, 1963, namely:

1. (1) These rules shall be called the Income Tax Appellate Tribunal Members (Recruitment and Conditions of Service) Amendment Rules, 2009.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Income Tax Appellate Tribunal Members (Recruitment and Conditions of Service) Rules, 1963 (hereinafter referred to as the principal rules), rules 13A, 13B, 13C and 13D shall be omitted.

3. After Rule 13D of the principal rules, the following rules shall be inserted, namely:

“13E. The President, the Senior Vice-President, the Vice-President and the Members of the Tribunal shall not practice before the Tribunal after retirement from the service of the Tribunal.

13F. The President, the Senior Vice-President, the Vice-President and the Members of the Tribunal shall not undertake any arbitration work while functioning in these capacities in the Tribunal.”

F. No. A-12018/2/2007 – Admin III (LA)

See Also: P. C. Jain vs. UOI (Delhi High Court) and Old is Gold!

Update 16.09.09: See the judgement of the ITAT Special Bench in M/s Concept Creations vs. ACIT (ITAT Delhi Special Bench).


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