ITAT Bar Association & Ors. Vs Secretary (Bombay High Court)
Bombay High Court on July 3, 2025, disposed of a long-pending writ petition filed in 1999 by the ITAT Bar Association, Mumbai, regarding the allocation of additional premises for five new Benches of the Income Tax Appellate Tribunal (ITAT). The additional Benches had been sanctioned in 1997, and the Ministry of Law and Justice had emphasized the need for locating them in the same building as the existing Benches for administrative efficiency. After representations from the Bar Association and the State Government, premises occupied by All India Radio (AIR) at the Old CGO building were identified. Though AIR later shifted to Borivali, it sought to retain possession of the premises. On inspection, the High Court found the space lying vacant and directed it to be sealed. By an interim order dated June 28, 2000, the Court directed the Estate Manager to hand over the premises to the ITAT, subject to the outcome of the writ petition. AIR challenged the order before the Supreme Court, but the Special Leave Petition was dismissed in 2002 on a consensus to maintain the status quo. The ITAT subsequently set up additional courtrooms, inaugurated in February 2001, and continued functioning there for over two decades. Considering that the interim order had remained in force for 16 years, upheld by the Supreme Court, and that the Benches were already operational in the allotted space, the High Court held that no further orders were necessary and disposed of the writ petition.
