Clarifying its decision in the Madras Bar Association , which struck down the Tribunal Reforms Act, 2021, the Supreme Court today held that Chartered Accountants do not have to hold a minimum of 25 years of experience to be considered as a technical member in the Tribunals like Income Tax Appellate Tribunals.

The bench of CJI BR Gavai and Justice K Vinod Chandran issued the clarification after a mentioning by the counsel for the Institute of Chartered Accountants.

The counsel pointed out that the judgment has struck down the condition that an advocate should have a minimum age of 50 years for appointment as Tribunal members. He sought parity for CAs as well on similar grounds.

Accepting the submisison, the bench made the following addition to the November 19 judgment:

"It is also a

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