He joined ITAT, Mumbai Bench as an Accountant Member on 19th March, 2012 and has since then been instrumental in both shaping and interpreting the provisions of The Income-tax Act, 1961.
Before joining ITAT, he served in various capacities including as a Commissioner of Income-tax (DR) and served the Income-tax department for several years. The experiences and the knowledge gleaned by him the course of his services to the Income Tax Department undoubtedly proved invaluable to him during his tenure as a Member of the ITAT.
In the course of his illustrious service, he has authored many land mark judgments which were subsequently approved by the High Courts [Ex : ACIT v. Karma Energy Ltd.  375 ITR 264 (Bom.) (HC)]. Apart from his mastery over the Income Tax laws, he also possessed a rare command over the Hindi Language. A proficiency that was often glimpsed by the Members of the Bar while arguing matters before him.
A man of impeccable courteousness and humility, he once put up a notice that read “He should not be addressed as an ‘HONOUR’” while being addressed in the Court room. His patience and support towards juniors shall be remembered fondly by a great number of young professionals that have embarked upon their journey in the field of Direct tax laws practice. He also helped in releasing the commemorative postage stamp released on the occasion of completion of 75 years of existence of the ITAT, Mumbai.
He has also authored the treatise, “Direct Taxes Glossary”, which has proved to be an invaluable source of information for the professionals as well as the revenue authorities. It has the distinction of being a book where the words and phrases used in the Income-tax Act, the Wealth-tax Act and the Gift-tax Act, which are often used and not understood in the correct relevant perspective, can be found in one place.
On behalf of the Tax Bar, we wish him happy and prosperous years in his post superannuation period.