Income Tax Appellate Tribunal

From Wikipedia, the free encyclopedia

Income Tax Appellate Tribunal
Agency overview
Headquarters	India
Parent agency	Ministry of Law and Justice, Department of Legal Affairs
Website	itat.gov.in

Judiciary of India
This article is part of a series on

Law of India
Administration Ministry of Law and Justice Department of Legal Affairs Legislative Department Department of Justice Law Commission of India
Civil courts Supreme Court of India Chief Justice of India Judges of the supreme court High courts of India Chief justices of high courts Judges of high courts District courts of India Courts of subordinate judges District munsiff courts
Criminal courts Supreme Court of India Chief Justice of India Judges of the supreme court High courts of India Chief justices of high courts Judges of high courts Sessions courts Courts of chief judicial magistrate Courts of judicial magistrate of first class Courts of judicial magistrate of second class
Executive magistrates Divisional commissioners District magistrates Sub-divisional magistrates
Legal profession Bar Council of India Attorney General of India Solicitor General of India Additional solicitors general Advocates general
Legal education Legal education in India Autonomous law schools in India List of law schools in India
Others Alternative dispute resolution Lok Adalat Village courts Tribunals in India National green tribunal of India National company law tribunal Armed forces tribunal of India Constitution of India Basic structure Directive principles Fundamental duties Fundamental rights Judicial review Indian Penal Code Civil Procedure Code Criminal Procedure Code Judicial activism in India National Judicial Appointments Commission Supreme Court Collegium
v t e

India's Income Tax Appellate Tribunal (ITAT) was the first experiment in tribunalization in the history of India. It was set up on 25 January 1941 by virtue of section 5A of the Income Tax Act, 1922. It is second appellate authority under the direct taxes and first independent forum in its appellate hierarchy. The orders passed by the ITAT can be subjected to appellate challenge, on substantial questions of law, before the respective High Court.

With a view to ensure highest degree of independence of the ITAT, it functions under the Department of Legal Affairs in the Ministry of Law and Justice, and is kept away from any kind of control by the Ministry of Finance. Justice Chandrakant Vasant Bhadang a retired Judge of Bombay High Court has been appointed as president of the tribunal on 23 October 2023.^[1]

The appeals before the Income Tax Appellate Tribunal are generally heard by a division bench- consisting of one judicial member and one accountant member. In cases involving assessed income of less than₹15 lakh (US$18,000), however, any one Member, though with a work experience of minimum five years in the Tribunal, can decide the appeals in a single member bench as well.^[2] Monetary limit for deciding an appeal by a single member Bench of ITAT enhanced from ₹15 lakh (US$18,000) to ₹50 lakh (US$60,000) in 2016 Union budget of India.^[3] In case of conflict of opinions by the division benches on the issues involved in an appeal, the appeals are sometimes heard by the special benches consisting of three of more members- at least one of which must be a judicial member and at least one of which must be an accountant member.

The Indian Income Tax Appellate Tribunal is considered to be a very successful experiment in tribunalization and is often cited to justify more steps in this direction.

References

^ "Income Tax Appellate tribunal". itat.gov.in. Retrieved 11 December 2023.
^ "17 new ITAT members appointed", Business Standard, 18 February 2016
^ "Budget 2016: Highlights of FM Arun Jaitley's speech", The Economic Times, 29 February 2016

External links

Official Website

Quasi-judicial bodies of India

Tribunals

This article about government in India is a stub. You can help Wikipedia by expanding it.

Categories:

Hidden categories: