Ajay Gandhi And Anr vs B. Singh And Ors

The Supreme Court addressed the validity of the order directing the President of the Income Tax Appellate Tribunal (ITAT) to seek prior approval from the Ministry for postings and transfers of its members. The Court held that such delegation of powers undermines the autonomy of the ITAT as established under Section 252 and Section 255 of the Income Tax Act, 1961. Consequently, the Court declared the impugned order as without jurisdiction, reaffirming the ITAT's authority to regulate its own procedures and member transfers.