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.
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:”.’