Income Tax Act 1961 | Appeals and Revision

Section 252 of the Income Tax Act, 1961 - Appellate Tribunal

Section 252 provides for the constitution of the Income Tax Appellate Tribunal (ITAT), the qualifications of its Judicial and Accountant Members, and the appointment of its President and Vice-Presidents.

Legal update: The statutory text below explains Section 252 of the Income-tax Act, 1961. Tribunal appointment and service conditions must also be read with later legislation, including the Tribunals Reforms Act, 2021, where applicable. The Income-tax Act, 2025 has introduced a new legislative framework; check the applicable law and transition provisions for the relevant proceeding.

Section 252(1): Constitution of the Appellate Tribunal

The Central Government constitutes an Appellate Tribunal consisting of as many Judicial Members and Accountant Members as it considers appropriate to exercise the powers and discharge the functions conferred by the Act. This is the statutory basis of the ITAT.

Section 252(2): Qualification of a Judicial Member

Under the text of Section 252(2), a Judicial Member qualifies through any one of these routes:

Holding judicial office in India for at least ten years;
Membership of the Indian Legal Service with service in Grade II or an equivalent or higher post for at least three years; or
Practice as an advocate for at least ten years.

Explanation to subsection (2): The provision prescribes how qualifying periods are computed. Relevant periods of advocacy, judicial office, tribunal membership and certain Union or State posts requiring special knowledge of law may be included in the manner specified by the Explanation.

Section 252(2A): Qualification of an Accountant Member

The provision recognises a person who has practised accountancy for at least ten years as a chartered accountant under the Chartered Accountants Act, 1949, or as a registered accountant under earlier law, including qualifying combined practice. It also recognises an Indian Income-tax Service Group A officer who has held the post of Additional Commissioner of Income-tax, or an equivalent or higher post, for at least three years.

These are the qualification routes appearing in the 1961 Act. For appointments governed by subsequent tribunal-reform legislation, the applicable special statutory rules and judicial decisions must also be consulted.

Section 252(3) to (5): President and Vice-Presidents

Subsection (3): Appointment of President

The 1961 Act provides for the Central Government to appoint as President either a sitting or retired High Court Judge who has completed at least seven years of service as a High Court Judge, or one of the Vice-Presidents of the Tribunal. The operation of this provision is subject to applicable subsequent legislation governing tribunal appointments.

Subsection (4): Vice-Presidents

The Central Government may appoint one or more Tribunal Members as Vice-President or Vice-Presidents.

Subsection (4A): Omitted provision

Former subsection (4A), dealing with a Senior Vice-President, was omitted by the Finance Act, 2016 with effect from 1 June 2016.

Subsection (5): Delegated functions

A Vice-President may exercise powers and perform functions of the President delegated through a general or special written order of the President.

How Section 252 connects with ITAT appeals

Section 252 establishes the Tribunal. Section 253 deals with appeals to the Tribunal, Section 254 concerns its orders, and Section 255 regulates its procedure and Benches. Ordinarily, a Bench includes one Judicial Member and one Accountant Member, subject to the statutory exceptions. The Tribunal is a specialist appellate forum for income-tax disputes.

For disputes arising under the newer legislative regime, readers should check the corresponding provisions of the Income-tax Act, 2025 and its commencement, savings and transition rules rather than assuming that 1961 Act section numbers remain unchanged.

Frequently asked questions

What is the ITAT?

The Income Tax Appellate Tribunal is a statutory appellate body constituted by the Central Government to adjudicate income-tax appeals within its jurisdiction.

Does Section 252 prescribe how an appeal is filed?

No. Section 252 deals principally with the Tribunal and its members. The appeal provisions are contained in Section 253 of the 1961 Act.

Who can become an Accountant Member?

Section 252(2A) specifies qualifying accountancy practice and specified senior Income-tax Service experience, subject to the later legal framework applicable to appointments.

Official sources and further reading

Income Tax Department - Section 252 of the Income-tax Act, 1961

Income Tax Department - Section 255 (Tribunal procedure)

Income Tax Department - Income-tax Act, 2025 (official PDF)

Last reviewed: 27 October 2026. This article provides general legal information and does not replace advice based on the facts of a particular case.