Section 252A of Income Tax Act, 1961: Qualifications and Service Conditions of ITAT President, Vice-President and Members

Section 252A governs the legal framework for qualifications, appointment, term of office, salaries and allowances, resignation, removal and other service conditions of the President, Vice-President and other Members of the Income Tax Appellate Tribunal.

Law period: This article states the legal position applicable immediately before the Bharatiya Sakshya Adhiniyam, 2023 came into force on 1 July 2024. By that date, Section 252A had already been amended by the Tribunals Reforms Act, 2021. The Bharatiya Sakshya Adhiniyam is an evidence law and does not itself amend Section 252A.

Contents

Meaning and scope of Section 252A
Appointments after the Tribunals Reforms Act, 2021
Protection for specified pre-2017 appointments
Related ITAT provisions

What does Section 252A provide?

Section 252A begins with a non-obstante clause. In substance, it makes a special statutory rule for the qualifications and service conditions of the President, Vice-President and other Members of the Appellate Tribunal notwithstanding other provisions of the Income Tax Act.

The matters covered include qualifications, appointment, term of office, salaries and allowances, resignation, removal and other terms and conditions of service.

Appointments after commencement of the Tribunals Reforms Act, 2021

For the period relevant to this article, Section 252A provides that the qualifications, appointment, term of office, salaries and allowances, resignation, removal and other terms and conditions of service of the President, Vice-President and other Members of the Appellate Tribunal appointed after commencement of the Tribunals Reforms Act, 2021 are governed by Chapter II of that Act.

This is an important update to older versions of Section 252A. The earlier text referred to Section 184 of the Finance Act, 2017. The Tribunals Reforms Act, 2021 substituted the reference so that the governing provision for later appointments became Chapter II of the 2021 Act.

President, Vice-President and Members appointed before the 2017 tribunal reforms

The proviso to Section 252A preserves a different position for the President, Vice-President and Members appointed before the commencement of Part XIV of Chapter VI of the Finance Act, 2017. Such persons continue to be governed by the Income Tax Act and the rules made under it as if Section 184 of the Finance Act, 2017 had not come into force.

Appointment category	Governing framework under Section 252A before 1 July 2024
Appointments after commencement of the Tribunals Reforms Act, 2021	Chapter II of the Tribunals Reforms Act, 2021.
President, Vice-President or Member appointed before commencement of Part XIV of Chapter VI of the Finance Act, 2017	Income Tax Act, 1961 and the rules made under it, as if Section 184 of the Finance Act, 2017 had not come into force.

Meaning of the Income Tax Appellate Tribunal

The Income Tax Appellate Tribunal (ITAT) is the Appellate Tribunal constituted under Section 252 of the Income Tax Act. Section 252 deals with its constitution and the statutory framework for Judicial and Accountant Members, while Section 252A specifically addresses the qualifications and service conditions described above.

Appeals to the Appellate Tribunal and orders of the Tribunal are dealt with in Sections 253 and 254. The procedure of the Tribunal is addressed in Section 255.

Official references

For authoritative material, refer to the Income Tax Department - Income Tax Act, the Tribunals Reforms Act, 2021, and the Income Tax Appellate Tribunal.

Important: Section 252A should be read according to the appointment date of the President, Vice-President or Member concerned and the version of the law then applicable. Older reproductions referring only to Section 184 of the Finance Act, 2017 do not state the amended position applicable immediately before 1 July 2024.