Administrative Procedure followed in Income Tax Appellate Tribunal

28 Pages Posted: 11 Oct 2014

See all articles by Navajyoti Samanta

Navajyoti Samanta

School of Law, University of Sheffield

Date Written: 2007


The primary object of the Administrative Law is to keep powers of the Government within their legal bounds so as to protect the citizens against their abuse. On the power of this administrative law the Government has today setup special tribunals to give effect to quasi judicial functions. The status of such tribunals are recognized in the Constitution of India. The most common of the administrative tribunal today in India are Industrial Tribunal, Income Tax Tribunals, Central or State administrative tribunals (CAT or SAT) etc. Out of these the Income tax tribunals are of great importance because as per reports after the CAT and SAT the largest number of cases file in the tribunals fall under the Income tax tribunals. The Income tax tribunal is constituted under the Income Tax Act, 1961. As per Sec 252 the Central Government can constitute an Appellate Tribunal consisting of as many judicial and accountant members as it thanks fit to exercise the powers and discharge the functions conferred on the Appellate Tribunal by this Act. The proceedings before the tribunal are deemed to be judicial proceedings. It has the power of summoning witnesses, enforcement of attendance, discovery and inspection, production of documents and issue of commission. These all functions have to be limited by the Code of Civil Procedure, 1908. This paper shall look into the various administrative rules followed by the Appellate tribunal while hearing and deciding on cases related to Income tax. It will draw information from the Income tax statutes along with relevant Administrative rules.

Suggested Citation

Samanta, Navajyoti, Administrative Procedure followed in Income Tax Appellate Tribunal (2007). Available at SSRN: or

Navajyoti Samanta (Contact Author)

School of Law, University of Sheffield ( email )

Bartolome House, Winter Street
Sheffield, South Yorkshire S3 7ND
United Kingdom
0114 222 6771 (Phone)

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