We are pleased to acknowledge that your honour has served this great institution of the Income Tax Appellate Tribunal (ITAT) for 23 years with extraordinary dedication, a paragon of integrity and a judicial mind of exceptional insight.
We had the fortune of appearing before your honour in a large number of matters at ITAT Mumbai. It was a great privilege to appear before your honour.
One of the great qualities of a judge your honour possesses is granting a patient hearing. Whether a junior or senior representative would appear, your honour used to hear the cases very patiently and pass the order incorporating all the submissions made by both sides.
The Tax Bar is always impressed by the great quality of your honours with the in-depth knowledge of general law, tax laws grasping of the issues involved and justice to the assesses. Your honour has authored many landmark judgements which will be remembered as precedents in the years to come. The gist of a few important landmark case laws authored by your honour is published in itatonline.org. In Evershine Recreation Private Limited v. DCIT (2023) 107 ITR 65 (SN) (Chd)(Trib) www.itatonline.org dealing with the issues on reassessment your honour has written a detailed order of 359 pages dealing with all the issues on re-assessment. Professionals are referring to the said decision as a guide to reassessment proceedings.
Honourable Sir, we would like to extend our heartfelt gratitude to your Honour for the character, integrity, courage, learning and judicial dedication with which Your Honour has served this great institution of ITAT.
Your Honour will be remembered as a role model to Honourable Members of the ITAT in the years to come and above all, a truly remarkable human being, and we had the fortune of interacting with your honour.
Your Honours’s contribution to ITAT and the legal community will remain with us for many years to come.
Honourable Sir, I, on behalf of the members of the Tax Bar, wish your honour all the best on the superannuation on 5th November 2024 and pray that the Almighty God continue to bless your honour for the rest of your life.
From
Dr. K. Shivaram,
Senior Advocate.