Ajay Gandhi and Anr. vs B. Singh and Ors.

The Supreme Court addressed the delegation of powers concerning the Income Tax Appellate Tribunal (ITAT) under Section 252 and Section 255 of the Income Tax Act, 1961. The Court held that the President of the ITAT has traditionally exercised the power of transfer of members without prior approval from the Ministry of Finance, and the recent directive requiring such approval was deemed invalid. The Court emphasized the autonomy of the ITAT in its functioning and ruled that the impugned order undermined the Tribunal's independence.