Tribunals in India

SUPREME COURT SEEKS STRUCTURAL REFORMS IN TRIBUNAL FRAMEWORK

The Supreme Court termed tribunals a “mess,” citing executive control, vacancies, and weak accountability. Created under Articles 323A and 323B for speedy justice, they face backlogs and compromised independence. Establishing an independent National Tribunals Commission is crucial for credibility and efficiency.

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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).

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