(1.) The contempt proceedings relate to appointments to the Income Tax Appellate Tribunal ("ITAT").
(2.) On 6/7/2018, an advertisement was issued for 37 vacant posts in the ITAT. Of them, 21 were for Judicial Members and 16 for Accountant Members. The selection process was set in motion. The Search cum Selection Committee ("SCSC") was chaired by Hon'ble Mr Justice A M Khanwilkar, Judge, Supreme Court of India.
(3.) On 21/9/2019, the SCSC recommended the names of 41 persons for appointment as members of the ITAT. The reply which has been filed by the Secretary to the Department of Legal Affairs indicates that the SCSC had recommended 28 persons (16 as Judicial Members and 12 as Accountant Members) in the main list and an additional 13 persons in the wait list. The recommendations were received by the Department of Legal Affairs on 3/10/2019 and were submitted on 16/10/2019 for consideration and approval of the Appointments Committee of the Cabinet ("ACC"). The ACC approved 13 persons for appointment on 11/9/2021 and 9 persons on 1/10/2021. Thus, appointments of a total of 22 candidates were approved. Offers of appointment were issued by the Department of Legal Affairs on 11/9/2021 and 1/10/2021.