ITAT President has no authority to record the Annual Confidential Reports (ACRs) of the Members – HC

Uttam Bir Singh Bedi Vs. UOI (Madras High Court)- The ITAT is a judicial body and under the provisions of Sections 252 and 255 of the Income-tax Act, statutory powers are conferred on the President, including delegation of powers to the Senior Vice President or the Vice President. The President exercises administrative control over the Benches. But, no provision of the Income-tax Act or for that matter the Income Tax Appellate Tribunal Members (Recruitment and Conditions of Service) Rules, 1963 confer any power on the President to write the ACRs of the Members. When a question has arisen as to...