Constitution under Appeals to the Appellate Tribunal [Sections 252 to 255] :

The Central Government shall constitute an Appellate Tribunal consisting of judicial and accountant members to exercise the powers and discharge the functions conferred on the Tribunal by the Act.

Judicial Member – qualification

1. Must have held at least for 10 years a judicial office in the territory of India; or

2. Must have been a member of the Indian Legal Service in Grade II or any equiv alent or higher post for at least three years; or

3. Must have been an advocate for at least 10 years.

Accountant Member – qualification

1. Minimum 10 years in the practice of accountancy as a Chartered Accountant; or

2. Must have been a member of the Indian Income-tax Service, Group A and must have held the post of Additional Commissioner of Income-tax or any equivalent or higher post for at least three years.

The Central Government shall appoint –

(i) 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; or

(ii) the Senior Vice-President or one of the Vice Presidents of the Appellate Tribunal to be the President thereof.

The Government may appoint one or more members of the Tribunal to be the Vice- President or Vice-Presidents thereof. The Central Government may appoint one of the Vice-Presidents to be the Senior Vice-President. The Senior Vice-President or a Vice- President shall exercise such of the powers and perform such of the functions of the President as may be delegated to him by the President in writing.