Trying Times for Tribunals (ITAT) (Episode 2) Income Tax Appellate Tribunal (ITAT) has as many as 63 Benches across the country. It hires a good number of lawyers/CAs as Members but good quality lawyers have stopped looking at it as a career option for various reasons. Secondly, the performance appraisal of the Members is not very scientific and it often leads to disputes and dissatisfaction. Poor infrastructure for all stake-holders is another major disincentive which seems to be hurting the interests of the institution. To discuss all these issues and many more TIOL TUBE invited three distinguished guests - Mr R P Garg, Former Senior V-P, ITAT; Mr G C Srivastava, Advocate and former DG (International Taxation) and Mr Ajay Wadhwa, President, ITAT Bar Association, Delhi. The discussions were moderated by TIOL's Founder Editor, Mr Shailendra Kumar.