Income Tax Appellate Tribunal

The Income Tax Appellate Tribunal, usually called ITAT, is the specialist appellate body for direct tax disputes in India. It was set up on 25 January 1941 under section 5A of the Income Tax Act, 1922, and was the first experiment in tribunalisation in Indian legal history. It is the second appellate authority under the direct tax laws and the first independent forum in the appellate hierarchy, sitting above the first appeal stage and below the High Courts, which can hear appeals from its orders on substantial questions of law. To protect its independence it functions under the Department of Legal Affairs in the Ministry of Law and Justice rather than under the Ministry of Finance. Appeals are normally heard by a division bench of one judicial member and one accountant member, with special benches of three or more members for conflicting opinions.