ITAT is a quasi-judicial institution set up in January, 1941 and specializes in dealing with appeals under the Direct Taxes Acts. The orders passed by the ITAT are final, an appeal lies to the High Court only if a substantial question of law arises for determination.
Conclusion
Steps like e-courts, Tele law initiative, Nyaya Mitra have ensured better accessibility of justice, increased legal awareness but issues like high pendency of cases, judicial accountability, existence of colonial laws and delayed justice continues to impede efficient Indian justice system. The reports of Law Commission of India thus must be considered alongwith a modified NJAC and proper implementation of fast track courts to counter the hindrances in ensuring justice and prosperity for all.
