The Tribunal (Conditions of Service) Rules, 2021
The Ministry has notified the Tribunal (Conditions of Service) Rules, 2021. These Rules shall apply to the Chairperson and Member of the Tribunal as specified in column (2) of the First Schedule of the Tribunal Reforms Act, 2021 which includes NCLATs and ITATs.
| President | a sitting or retired Judge of a High Court and who has completed not less than seven years of service as a Judge in a High Court or a Vice-President of the Income-tax Appellate Tribunal |
| Vice-President, | a Member |
| Judicial Member | One (i) who has, for a combined period of ten years, been a District Judge and Additional District Judge; or(ii) he has been a member of the Indian Legal Service with ten years of experience in litigation and has held a post of Additional Secretary or any equivalent or higher post for two years; or (iii) he has been an advocate for ten years with substantial experience in litigation under Income-tax laws in Income-tax Appellate Tribunal, High Court or Supreme Court |
| Accountant Member | (i) he has for twenty-five years been in the practice of accountancy,— (a) as a chartered accountant under the Chartered Accountants Act, 1949 or (b) as a registered accountant under any law formerly in force; or partly as such registered accountant and partly as a chartered accountant or he has been a member of the Indian Revenue Service (Income-tax Service Group ‘A’) and has held the post of Principal Commissioner of Income-tax or any equivalent or higher post and has performed judicial, quasi-judicial or adjudicating function for three years |
Mere CBDT Instructions cannot absolve individuals of their obligation to explain the source and nature of their gold holdings, even…
Empanelment of General Observers for ICSI Examinations December 2026 ICSI has invited interested members to enroll as General Observers for…
ITAT answers some important and inter-related issues relating to deduction u/s 80IA In a recent judgment, ITAT has dealt with…
Carry forward of loss can not be denied for belated return, it is only the set off in subsequent year…
Where sales are duly recorded in books and VAT returns, to treat it bogus sales, AO must bringing cogent adverse…
Expenses to celebrate Diwali with staff creates a goodwill and, therefore amounts to expenses incurred for the purpose of business…