tribunal autonomy

INCOME TAX APPELLATE TRIBUNAL

Tribunals are quasi-judicial bodies established to provide specialized, speedy, and cost-effective resolution of disputes in specific areas like taxation, environment, company law, and administration. Empowered by Articles 323A and 323B of the Constitution, they function outside the traditional court system but are subject to judicial review by High Courts and the Supreme Court, as upheld in L. Chandra Kumar (1997).