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Ex-ITAT Members cannot practice before ITAT

Started by ashutosh majumdar, June 28, 2009, 11:56:08 AM

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ashutosh majumdar

Friends, I draw your attention to the following amendment to the Income Tax Appellate Tribunal Members (Recruitment and Conditions of Service) Rules, 1963.

    "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."

I have three questions:

(i) As the Amendment is in the Service Rules, are ITAT Members who have already retired bound by it? It is trite that an already-retired Member is not subject to the Service Rules. Agreed?

(ii) Who about ITAT Members who chose to resign? The bar applies only to "retirement". Surely there is a difference between the two.

(iii) I can't figure out the bar on arbitration whilst in service. Were they ever allowed to do such work?

Any thoughts on this issue?




I think this judgment is Contemporaneous means it will be applicable to all the members who are practising before the ITAT irrespective of their date of Jointment or retierment. This issue has been dealt by the Hon'ble Delhi High Court in the case of PCJAIN Vs Union of India avialable on Net
In my view, it, otherwise doesnot looks fair to appear before your collegues and take advantage. I think its a good move by the Law minister to protect the interest of the Freshers .One thing i am not been able to understand that why they all fear to set pratice before the High Court if they are so learned they must set them selevs in High Court
However this amendment will not apply to the members who opt VRS.


As far as your first question is concerend the anwere is already given by the Delhi High Court. The second question is debatble that is what is the picture for the members who has resinged from the Job