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Qualifications for appointment of Chairperson and Members of Appellate Tribunal.

Section 32 - Act - APPELLATE TRIBUNAL - Other Direct Tax / Income Tax - Section 32 - 32. (1) A person shall not be qualified for appointment as Chairperson of the Appellate Tribunal unless he is a sitting or retired judge of a High Court, .....

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the post of Additional Secretary or equivalent post in that Service; (b) in the case of an Administrative Member, has been a Member of the Indian Revenue Service and has held the post of Chief Commissioner of Income-tax or equivalent post .....

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