Supreme Court Strikes Down 25-Year CA Practice Requirement For Accountant Members Of ITAT

The Supreme Court declared unconstitutional the requirement under the Tribunal Reforms Act that Chartered Accountants must have 25 years of practice to be eligible as technical (Accountant) members at the Income Tax Appellate Tribunal (ITAT). The Court held that the requirement arbitrarily delays the entry of CAs into tribunal roles and lacks a rational connection to domain expertise; striking it down levels the field and allows for earlier participation of competent CAs in adjudicatory roles. (Bar and Bench - Indian Legal news)