Rule 4A - Procedure of selection - Income Tax Appellate Tribunal Members (Recruitment and Conditions of Service) Rules, 1963

4A 1 Procedure of selection:- The Selection Board shall evolve its own procedure: Provided that where the suitability of the candidate is judged from his or her viva voce, each member shall evaluate the performance and award marks out of the maximum marks fixed by the Board. [Provided further that where the Selection Board is of the opinion that it shall not be practicable to call all the candidates for the viva voce, it shall short list the candidates for this purpose by adopting such criteria which shall not be less than the following criteria:- (i) for accountant member (a) a member of the Indian Income-tax Service Group 'A' and has held the post of Commissioner of Income-tax or any equivalent or higher post for at least three years; or (b) a person who has for at least twenty years been in the practice of accountancy as a Chartered Accountant under the Chartered Accountants Act, 1949 (38 of 1949) or partly as such registered accountant and partly as a Chartered Accountant and has net Taxable income of not less than ₹ 1,40,000/- (after allowable exemptions or deductions). (ii) for judicial member (a) a member of judicial service who has held a post of District and Sessions Judge or Additional District and Sessions Judge for not less than seven years; or (b) a person who has been practicing as an Advocate for at least twenty years and who has net taxable income of not less than ₹ 1,40,000/- (after allowable exemptions or deductions); or (c) a member of the Indian Legal Service who has held a post a Grade-I of that service or any equivalent or higher post for at least three years; or (d) a person who has held judicial office or the office of a member of a Tribunal or any post under the Union or a State requiring special knowledge of law after he became an Advocate or judicial officer, having a combined experience of twenty years; Provided also that in case of candidates belonging to the Scheduled Castes, the Scheduled Tribes and the Other Backward Classes Categories, the Selection Board may adopt such criteria as it may deem fit, but which shall not be less than the eligibility criteria prescribed under Sub-sections (2) and (2A) of Section 252 of the Income-tax Act, 1961 (43 of 1961) and rule 3] 2 . ********** 1 Inserted vide G.S.R. No. 283(E) dated 26 th April 2004. 2 Inserted vide GSR No.742 (E) dated 23 rd December 2005.