Home Case Index All Cases Income Tax Income Tax + SC Income Tax - 2011 (11) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (11) TMI 49 - SC - Income TaxAppointment of Accountant Members in ITAT - new Rule 4(a) - The High Court, however, has held that the amendment inserting Rule 4(a) of the Rules did not in any way disqualify the three candidates placed in the wait list to be appointed as Members of the Income Tax Appellate Tribunal. - The High Court lost sight of the fact that Rule 4(a) had already been inserted in the Rules by notification dated 26.04.2004 and therefore this could not be the amendment which was in the mind of the Appointments Committee when it took the decisions on 26.04.2006 and 31.08.2007 to make further appointments only after the Rules were amended. - the circumstances in which this Court dismissed the Special Leave Petition against the order of the Madras High Court no longer subsisted after the Appointments Committee approved the appointment of the 16 selected candidates so as to warrant a direction by the Delhi High Court to the Central Government to appoint the 3 wait-listed candidates as members of the Income Tax Appellate Tribunal.
|