DINESH CHANDRA AGARWAL Vs. UNION OF INDIA

JUDGEMENT

(1.) This writ petition has been filed to seek the following reliefs :

(2.) As per Rule 13E of the Rules notified on June 3, 2009 whereby the Income Tax Appellate Tribunal Members (Recruitment and Conditions of Service) Rules, 1963 has been amended, a ban has been imposed on practice by the retired members before the Income Tax Appellate Tribunal Rule 13E as aforesaid on reproduction reads as :

(3.) Though, prima facie, the Rule appears to be a correct notification supposedly issued in public interest in line with the rules and practice clamping ban on the legal practice by the retired judges of High Court in the courts where they remain posted as permanent judge and the Tribunals and Courts subordinate to High Court, however, it appears to be offensive in two respects; namely, that the retired members have been completely barred from practice before the Tribunal, and secondly, that the aforesaid rule 13E has been interpreted to apply retrospectively in the judgment rendered in the case of Concept Creations Vs. Additional Commissioner of Income Tax, Range, Panipat, 2009,2009 120 ITD 19by the Income Tax Appellate Tribunal, Delhi, beyond its pale of competence as it has the jurisdiction to decide only the matters relating to tax appeals as contained in the Income Tax Act vide Sections 253 and 254 thereof.