2012 (2) TMI 13

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....:   "i)Issue a writ order or direction in the nature of Certiorari quashing the "The Income-tax Appellate Tribunal Members (Recruitment and Conditions of Service) Amendment Rules, 2009" (published in official gazette on 05.06.2009) (Annexure No. 1 to the writ petition) being ultra vires to the provisions of Section 288 of the Income Tax Act 1961, as well as to the provisions of Section 30 of....

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....other writ order or direction, which this Hon'ble Court may deem fit and consider proper under the circumstances of the case.   v) Award the cost of the instant petition to the petitioner." As per Rule 13E of the Rules notified on June 3, 2009 whereby the Income Tax Appellate Tribunal Members (Recruitment and Conditions of Service) Rules, 1963 has been amended, a ban has been imposed on prac....

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....ndly, that the aforesaid rule 13E has been interpreted to apply retrospectively in the judgment rendered in the case of Concept Creations Vs. Additional Commissioner of Income Tax, Range, Panipat reported in (2009) 120 ITD 19 (Delhi) (Special Bench) by the Income Tax Appellate Tribunal, Delhi, beyond its pale of competence as it has the jurisdiction to decide only the matters relating to tax appea....