The applicant is a Member of the Income Tax Appellate Tribunal. Applicant had offered her candidature for appointment as member of Tribunal, in pursuance of Circular of 2013.  Selection process which was conducted in pursuance of circular ended in grant of letters of appointment to those who were found to be qualified and were selected.  Applicant was deprived of selection at that stage only on ground that she had not filed her income tax return for relevant assessment year.  Applicant pursued her claim before Calcutta High Court.  High Court held that candidature of applicant shall not be rejected on ground that her income tax return for relevant assessment year 2010-11 was not available.  This judgment of Calcutta High Court attained finality.  Thus, appointment letter was issued to applicant on 19-3-2018 in terms of 2017 Rules, fixing her term as three years, however, other persons who were selected in pursuance of selection process initiated with circular of 17-4-2013 were issued with letters of appointment much before 2017 Rules came into effect.  Applicant made a representation to effect that her appointment was in pursuance of vacancy of 2013 which was governed by Income-tax Act, 1961, thus her tenure of appointment should operate till age of 62 years and not for period of three years.  The application was rejected. The applicant moved  Interlocutory application  before the Court as to whether the applicant would be governed by the provisions contained in the Income-tax Act, 1961. Court  held that  right of applicant to appointment having been crystallized before 2017 Rules, appointment of applicant would be governed by position as it existed prior to 2017 Rules. Accordingly  her tenure would be extended until she attained age of 62 years.  The Interlocutory Application is disposed of.