The Author fondly refers to the Tribunal as ‘Mother’ and urges that by the time its Platinum Jubilee is celebrated, it must be regarded as the finest legal Institution in the Country. It is possible, he says, if the Bar and the Bench play their part in preserving the honour, dignity and purity of the Tribunal!
The Income Tax Appellate Tribunal is one of the oldest temples of justice in our country of which, the Bench and the Bar are its trustees. On the occasion of 40th anniversary of the Income Tax Appellate Tribunal, Shri N. A. Palkhivala in his article stated that “There is no doubt that over the period of 40 years, the Tribunal has been manned by some very able men. Quite a few of them would be fit to adorn any High Court Bench. No other Tribunal in India has won such well deserved popularity and confidence of the public as the Income Tax Appellate Tribunal”. The Income Tax Appellate Tribunal is even today considered as one of the finest institutions of our country, when compared with other institutions. For shaping this Institution the contribution of Late Shri N. A. Palkhivala, Late Shri R. J. Kolah, Late Shri S. P. Mehta and many others deserves to be remembered.