Law:

Section:

Central Government cannot confer upon it statutory power of transfer and posting of Members of Income-tax Appellate Tribunal Section 255, read with sections 252 and 254, of the Income-tax Act, 1961 - Appellate Tribunal - Procedure of - Respondent No. 2 directed President of Tribunal that they would thenceforth submit all proposals for postings and transfer of its members to Ministry of Finance for its prior approval and that Ministry may also issue order for posting and transfer of Members when it consider necessary - Whether having regard to provisions contained in sub-sections (1) and (5) of section 255, President of Tribunal has requisite power of transfer and posting of its members - Held, yes - Whether since in impugned order passed by Government source of power had not been traced from provisions of Act but to Delegation of Financial Powers Rules, 1958 which have no nexus therewith, Central Government cannot confer upon it such statutory power of transfer and posting of Members of Tribunal - Held, yes Circulars and notifications - O.M. No. F.10(13)B - Coord./79, dated 10-4-1975 and 8-3-1976 issued by Ministry of Finance/Letter No. F. 3(18)/75 Admn. III (LA), dated 26-6-1978 issued by Ministry of Finance FACTS The second respondent in purported exercise of its power under rule 10 of the Delegation of Financial Powers Rules, 1958, read with the Ministry of Finance O.M. No. F. 10(13) B-Coord./79, dated 10-4-1975 and 8-3-1976 and in partial modification of the Department Letter No. F. 3(18)/75 Admn. III (LA), dated 26-6-1978 directed that the President of the Tribunal would thenceforth submit all proposals for postings and transfers of Members including Senior Vice-President and Vice-Presidents of the Tribunal to the Ministry for its prior approval. It was also decided that the Ministry may also issue orders of posting and transfers of Members when it considers necessary. In instant petition, the petitioner sought for issuance of an appropriate writ, direction or order declaring that the impugned order was without jurisdiction and was liable to be treated as non est for all purposes and to pass such orders as it may be deemed fit and proper. HELD The Tribunal…

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