8th September, 2009.
Respected Shri. Manmohan Singhji
Hon’ble Prime Minister of India
7, Race Course Road,
New Delhi.
Sub: Earnest appeal to review the changes proposed in the rules of appointment of Members (ie Judges) of Income Tax Appellate Tribunal
Respected Sir,
1. Income Tax Appellate Tribunal Bar Association, Mumbai, is one of the oldest and premier Tax Bar Associations of the country. Many noted jurists and legal luminaries have adorned the chair as its President; one of the prominent among them being Late Shri. Nani Palkhivala, who was President of the Association for almost 35 years. The Association has been a frontrunner for the cause of upholding and maintaining judicial independence of the Courts, more particularly, of the Income Tax Appellate Tribunal.
2. We are greatly shocked and concerned to know that the Government has proposed changes in the rules concerning appointment of Members of the Income Tax Appellate Tribunal [‘I.T.A.T.’]. Among others, a proposal is to appoint Members of I.T.A.T. only for a limited tenure of 5 years, at a time, on contract basis. The Association strongly disapproves of such a regressive move since such proposal will severely affect independence of the Members so appointed. The Association strongly opposes such a proposal which affects the independent judicial functioning of the I.T.A.T.
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