Source: Souvenir-(AIFTP & ITAT Bar Association)-2004
Honourable Justice Mr. R. C. Lahoti, Chief Justice of India
“The present moot court competition is being organised in the memory of Shri N. A. Palkhivala, whose immense contribution to law cannot be simply defined in words. This is one of the best possible way to honour the legend”
Honourable Justice Mr. B. N. Srikrishna, Judge, Supreme Court of India
“The National Tax Moot Court would be a fitting tribute to the memory of late Shri N. A. Palkhivala, whose contribution to tax jurisprudence is immeasurable. The National Tax Moot Court will encourage the participants to take keener interest in tax jurisprudence and help in improving the standard of the Tax Bar”
Honourable Justice Mr. Dalveer Bhandari, Chief Justice, High Court of Bombay
“Late Shri N. A. Palkhivala was one of the greatest lawyers of this century. He made tremendous contribution to the development of Constitutional law and contemporary jurisprudence. Shri Palkhivala also made great contribution to Taxation laws in general and Income Tax in particular”
Honourable Shri Vimal Gandhi, President, ITAT
“Contribution of Shri Palkhivala in Constitutional law and in the filed of tax laws is legendary. There can be hardly be more befitting tribute to the eminent jurist by organizing such a moot court at a national level which can help locate real talent which, in the years to come, may step in to the shoes of Shri Palkhivala”
Shri Y. P. Trivedi, Senior Advocate, Bombay High Court, President ITAT Bar Association Mumbai
“My advice on three basic qualities, on which for success in court, apart from the knowledge of law and marshalling of the facts, depends are : “Tact first, Tact second and tact third”.
Shri Nani Palkhivala was a man endowed with all these qualities and was one of the finest advocates of our times. He was not merely a very successful and persuasive advocate but also a great lawyer and had an uncanny capacity to fathom the hidden intricacies in the statutes and bring out his case in a very simple and persuasive way and ultimately to bring land mark judgements. Truly, by all standards, he was a great lawyer, great advocate and a great human being too.”
Dr. K. Shivaram, Senior Advocate, High Court Bombay, National President AIFTP
“By organizing the National Tax Moot Court we intend to achieve twin objects ; Firstly, we will be remembering one of the greatest lawyer of our Country for his contribution to the development of law and preserving sancity of our Constitution. Secondly, we are bringing awareness amongst the law students about the values and ethics practiced by Shri N. A. Palkhivala, which will helo to develop the Tax Bar of International Standard”
Shri Fali S. Nariman, Senior Advocate (First Nani A. Palkhivala Memorial Lecture (AIFTPJ Feb 2004 – P. 9)
“There must be some particular reason for remembering Nani Palkhivala – I believe it is not so much his forensic eloquence, nor his budget speeches, which drew literally a hundred thousand listeners nor even for his forthright criticism of the Government and its politics.
I believe that we remember him and honour him because he loved individual freedom and fought for it against great odds. He saved our Constitution, as well as our fundamental rights when they needed saving from a brute parliamentary majority”
Dr. L. M. Singhvi, Senior Advocate, Supreme Court of India, (Nani Palkhivala Selected writings, Editorial note)
“Nani is a charismatic communicator and a great public educator. An orator par excellence, he knows that an orator’s virtue is to speak the truth. He speaks the truth with transparent sincerity and conviction. In the immediate words of Shakespeare, ‘When he speaks, the air —-is still, and the mute wonder lurketh in men’s ears to steal his sweat and honey’s sentence’. What is more, he has shown a remarkable problem -solving capacity. ‘Turn him to any cause of policy, the Gordian knot of it he will unloose.’
As India’s Ambassador in the USA, he made a distinctive and memorable contribution in the domain of diplomacy and won many heart warming accolades and citations.”
Honourable Shri V. Dongzathang, President, Income Tax Appellate Tribunal
“Shri Palkivala was a lawyer of exceptional ability, a lawyer par excellence. He was an outstanding constitutional expert and champion of individual and civil rights. He was a great thinker and a philanthropist. He was an institution by himself, excelling in whatever he did. He was a gift of God to India in particular to the Income Tax Appellate Tribunal.
Honourable Shri J. P. Bengra, Vice President, Income Tax Appellate Tribunal
“Any mention of Shri Palkhival’s association with ITAT cannot be complete without a grateful reference to the whole heartened support and strength given by him at a time when the independence of the Institution was under grave threat. Despite his failing health, he volunteered to appear before Bombay High Court in the public interest litigation filed by the ITAT Bar Association seeking to uphold the status and independence of the Institution”
Hon’ble Shri J. P. Bengra, Vice President, ITAT addressing at First Nani Palkhivala Memorial National Tax Moot Court Competition. Seen from left to right Mrs. Arati Vissanji, Hon. Secretary, ITAT Bar Association, Mumbai, S/Shri K. Shivaram, National President, AIFTP, Y. P. Trivedi, President, ITAT Bar Association, Mumbai, Mrs. P. R. Rao, Principal, Government Law College, Mumbai, Prof. Sanjay Kadam, Chairman, Moot Court Association, Government Law College, Mumbai and J. D. Nankani, Chairman, AIFTP – WZ.
Hon’ble Shri R. V. Easwar (Vice President, ITAT, New Delhi) declaring the results of semi finals. Seen from left to right Hon’ble Shri N. Barathvaja Sankar, Hon’ble Shri Mukul Shrawat, Hon’ble Shri S. R. Chauhan, Hon’ble Shri Pramod Kumar and Hon’ble Shri A. K. Goradia, Members, ITAT, Mumbai.