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2012 (2) TMI 13

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..... :- Till the next date of hearing, operation of the impugned rule 13E as well as the judgment in the case of Concept Creations shall remain stayed in so far as they impose a complete ban on the practice by retired members before the Tribunal. - Thus, it would be open for the retired members to practise before the Benches of Tribunal where they had not remained posted and held courts temporarily or .....

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..... s. ii) Issue a further writ order or direction of appropriate nature holding impugned judgment and order dated 28.12.2011 passed by the Respondent No.3 in (Assessment Year 2006-07) inre: Ajanta Hospital and IVF Center Pvt. Ltd., Lucknow Versus ACIT Range IV Lucknow as nullity to the extent so far as it debars the petitioner from appearing and practicing as an Advocate before ITAT. iii) Iss .....

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..... President, the Vice-President and the Members of the Tribunal shall not practice before the tribunal after retirement from the service of the Tribunal." 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 .....

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..... on and authority, the Tribunal has interpreted Rule 13E as aforesaid in the judgment passed in the case of Concept Creations(supra) to the disadvantage of the retired members by imposing a complete ban on the practice before the Tribunal. The petitioner may serve this notice dasti as well. Till the next date of hearing, operation of the impugned rule 13E as well as the judgment in the case .....

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