Sitting or Retired Judge of High Court with at least 7 years of service eligible for appointment as President of Appellate Tribunal

Section 252(3) provides that the Central Government shall appoint the senior Vice-President or one of the Vice-Presidents of the Appellate Tribunal to be the President thereof.

Sub-section (3) of section 252 is proposed to be substituted to provide that a person who is a sitting or retired judge of a High Court and who has completed not less than 7 years of service as a judge in a High Court may also be appointed by the Central Government as a President.

Related Amendment  to Finance Bill 2013  which presented in Lok sabha on 28.02.2013 and as passed by Lok Sabha on 30.04.2013

21. Page 23, after line 35, insert-

46A (New)-Amendment of Section 252

46A. In section 252 of the Income tax Act, for sub-section (3) the following sub-section shall be substituted with effect from the 1st day of June 2013, namely:

“(3) The Central Government shall appoint

(a) 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: or

(b) the Senior Vice-President or one of the Vice-Presidents of the Appellate Tribunal to be the President thereof:”.’

More Under Income Tax

Posted Under

Category : Income Tax (24908)
Type : Articles (13945)
Tags : Budget (1473)

Leave a Reply

Your email address will not be published. Required fields are marked *