Special Bench on right of ex-ITAT Members to practice

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

See: Ex-ITAT Members cannot practice before ITAT

Sub: Constitution of Special Bench in ITA No. 3370/Del/2009 in the case of M/S Concept Creations, Panipat – VS – Addl. CIT, Range, Panipat (Assit. Year: 2005-06)
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As per order of the Hon’ble President, ITAT dated 10.07.09, the above case will be heard by a Special bench comprising of Shri G.E. Veerabhadrappa, V.P. (DZ), Shri C.L. Sethi, JM and Shri K.D. Ranjan, AM to hear and dispose of the questions on the following points:

1. “Whether, the said Notification (Notification No. GSR 389E dated 03.06.2009) applies to the Members who have retired prior to the date of publication of the Notification?
2. Whether, the said Notification applies only to the Members who retired from the Tribunal on and from the date of publication of his Notification?
3. Whether, the said Notification applies to those Members who are recruited before but retire after the date of Notification?
4. Whether, the said Notification applies to the Members who retire, if otherwise are qualified to practice u/s. 288 of the Income-Tax Act, should still be debarred to appear and argue before the Tribunal?
5. Whether, the said Notification applies to the Members who resigned from service before the date of Notification, without any retirement benefit?

(ii) The above Special Bench case will be heard by Income Tax Appellate Tribunal, Delhi Benches, New Delhi, on 03.08.2009.


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