The Supreme Court declared unconstitutional the provision requiring chartered accountants to have 25 years of practice to be appointed as Accountant Members of the Income Tax Appellate Tribunal (ITAT).
A Bench comprising Chief Justice of India BR Gavai and Justices Vinod Chandran and Prasanna B Varale observed that if such a requirement were allowed, members would only become eligible for appointment at the age of 60. They held that the 25-year practice requirement is therefore unconstitutional. The Union government, while enacting the law, must take this into consideration.
More details to follow upon release of the Order copy.