The Income Tax Bar Association vs. UOI (Allahabad High Court)

DATE: September 17, 2015 (Date of pronouncement)
DATE: November 17, 2015 (Date of publication)
AY: -
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Allotment of residential accommodation to ITAT Members should be dealt with by the Govt fairly and on a high-priority basis to enable them to discharge judicial work efficiently

(i) The issue pertaining to allotment of residential accommodation to the Members of the ITAT was considered and dealt with in an order dated 19 September 2003 of the Supreme Court in Special Leave Petition (C) Nos. 6904-6905 of 1998. Thereafter, the matter has been dealt with in a judgment of a Division Bench of the Rajasthan High Court in Rajasthan Tax Consultants vs. Union of India [1998] 97 TAXMAN 48 (RAJ.). An order
of a Division Bench of the Bombay High Court dated 6 March 1997 in Shri K Shivaram & Anr. vs. Union of India & Ors Writ Petition No. 2464 of 1996 is annexed to these proceedings.

(ii) The learned Additional Solicitor General has stated that the matter of allotment of residential accommodation to members of the ITAT shall be dealt with fairly and on a priority basis. We are of the view that the same principle should be followed for the future so as to obviate writ petitions being required to be filed by members of the Tribunal or on their behalf before this Court. Unless proper accommodation is made available to the members of the ITAT, the work on the judicial side cannot be expected to be discharged with a degree of efficiency. This is a matter which should be dealt with on a high priority in all respects. We record the assurance of the ASG as noted above.

(iii) We also direct the learned Standing Counsel to communicate a copy of this order to the Collector and District Magistrate so that the request of the members of the ITAT for the allotment of appropriate accommodation in the circuit house or in a guest house commensurate with the officer is duly considered subject to normal exigencies.

One comment on “The Income Tax Bar Association vs. UOI (Allahabad High Court)
  1. i wonder how stupid is governance is of the government .

    you appoint members on ITAT if you do not provide accommodation to the members how you would expect the members to function after all his job is enormous mental exercise so you need to ensure lest there is a miscarriage of facts based justice, sufferers are tax payers only.

    you as government must and should consider the basic rights of citizens that is vital.

    you know i presume in West virginia bd of edn v Barnette 319 U.S. 624 (1943), justice Jackson gave a land mark judgement where in he declared ..’Authority here is to be controlled by public opinion, not public opinion by Authority’…i believe CJ Mr . Dhananjai chandrachud might be knowing i believe as he did his Juris Doctor in USA.

    He needs to appreciate fundamental rights as basic rights of first eight amendments in American constitution cannot be tinkered by any legislator like that in india too all Articles under part III is fundamental rights that cannot be tinkered by any parliament, one needs to know…only economy issues can be played with by parliament that means it cannot play on rights of people, after all no constitution talks about any kind of economy so also there is no guarantee the constitution gives on jobs..but we over play.

    If you cannot provide housing accommodation ,better let members be in their own native places but be brought by helicopters like staff officers bus from home and back…think a while before you plan that way the idea of planning came into being, but if governments do not plan what planning they talk about? God only knows

    what guest houses and circuit houses the great government talks about? is there any sense pl?

    better provide leased accommodations near the tribunals , when you give such leased flats to all kinds of public servants what prevents you to provide these members, after all tax payers only pat through your exchequer, you government fellows enjoy as members of parliament in south and north avenues as you as ministers have very big accommodations on sprawling acres or hecters, whose properties ministers, parliamentarians are enjoying think a while.

    sorry, i would not pardon these government men who take things for granted.

    i would say , better if tax payers cases are delayed for want of members on ITAT benches, govt need to pay heavy liquidated damages, so too the government need to pay liquidated damages to members of ITAT too,as they suffer mental stresses for want of accommodation,

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