Appellate Tribunal - Section 252 & 252A - Income Tax - Ready Reckoner - Income Tax

Appellate Tribunal - Section 252 (1) Power of Constitution of Appellate tribunal - The Central Government shall constitute an Appellate Tribunal consisting of as many judicial and accountant members as it thinks fit to exercise the powers and discharge the functions conferred on the Appellate Tribunal by this Act. (2) A judicial member shall be a person who has for at least ten years held a judicial office in the territory of India or who has been a member of the Indian Legal Service and has held a post in Grade II of that Service or any equivalent or higher post for at least 3 years or who has been an advocate for at least 10 years. (2A) An accountant member shall be a person who has for at least ten years been in the practice of accountancy as a chartered accountant under the Chartered Accountants Act, 1949, or as a registered accountant under any law formerly in force or partly as a registered accountant and partly as a chartered accountant, or who has been a member of the Indian Income-tax Service, Group A and has held the post of Additional Commissioner of Income-tax or any equivalent or higher post for at least three years. (3) The Central Government shall appoint- a person who is 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 one of the Vice-Presidents of the Appellate Tribunal, to be the President thereof. (4) The Central Government may appoint one or more members of the Appellate Tribunal to be the Vice-President or, as the case may be, Vice-Presidents thereof. (5) The Vice-President shall exercise such of the powers and perform such of the functions of the President as may be delegated to him by the President by a general or special order in writing. Qualifications, terms and conditions of service of President, Vice-President and Member [ Section 252A ] Notwithstanding anything contained in this Act, the qualifications, appointment, term of office, salaries and allowances, resignation, removal and the other terms and conditions of service of the President, Vice-President and other Members of the Appellate Tribunal appointed after the commencement of the Tribunal Reforms Act, 2021, shall be governed by the provisions of Chapter II of the said Act . The President, Vice-President and Member appointed before the commencement of Part XIV of Chapter VI of the Finance Act, 2017 , shall continue to be governed by the provisions of this Act, and the rules made thereunder as if the provisions of section 184 of the Finance Act, 2017 had not come into force.