As an interim relief, retired members of Tribunals are permitted to practice before Benches where they had not remained posted and held Courts temporarily or on regular basis

[2012] 19 taxmann.com 118 (Allahabad)

HIGH COURT OF ALLAHABAD

Dinesh Chandra Agarwal

v.

Union of India*

JANUARY 19, 2012

Rule 13E of the Income-tax Appellate Tribunal Members (Recruitment and Conditions of Service) Rules, 1963 - Ban on practise - Rule 13E notified on 3-6-2009 imposed a ban on practise by retired members before Tribunal - Petitioner, a retired member of Tribunal, filed writ petition to quash aforesaid rule 13E on ground that same is ultra vires to provisions of section 288 of Income-tax Act, 1961 as well as to provisions of section 30 of Advocates Act, 1961 - Whether rule 13E appears to be offensive in two respects; namely, that retired members have been completely barred from practice before Tribunal, and secondly, that aforesaid rule 13E has been interpreted to apply retrospectively in judgment rendered in case of Concept Creations v. Addl. CIT [2009] 120 ITD 19 (Delhi) (SB) by Tribunal, Delhi, beyond its pale of competence as it has jurisdiction to decide only matters relating to tax appeals as contained in Income-tax Act vide sections 253 and 254 thereof - Held, yes - Whether till next date of hearing, operation of impugned rule 13E as well as judgment in case of Concept Creations (supra) shall remain stayed insofar as they impose a complete ban on practice by retired members before Tribunal - Held, yes - Whether, thus, it would be open for retired members to practise before Benches of Tribunal where they had not remained posted and held courts temporarily or on regular basis - Held, yes [In favour of petitioner]