- Of the members of the Appellate Tribunal (other than its Chairman) appointed under section 4: -(i)one member shall be a judicial officer not below the rank of a District Judge;(i-a) as nearly as possible, one half of the remaining shall be from Officers of the Commercial Tax Department of the Government not below the rank of Deputy Commissioner; and(ii)the others shall be Chartered Accountants as defined in the Chartered Accountants Act, 1949, or class I Officers of the Indian Audit and Accounts Service, having not less than three years service as such in revenue audit or officers not below the rank of Inspecting/Appellate Assistant Commissioner of Income Tax of the Indian Revenue Service.
