Income tax Appellate Tribunal was constituted in 1941. It completes sixty years and celebrates its Diamond Jubilee today. The Income-Tax Appellate Tribunal (ITAT) is one of the oldest temple of justice in our country. It is said that the older the temple, the greater is its sanctity and reverence. On this solemn occasion rededicates itself to the lofty ideals which inspired its creation, namely, "Sulabh Nyay & Satwar Nyay' ~ which means easy and quick justice. It has adopted the following criteria for the working of the Tribunal. In India tax was introduced initially by the Act of 1860. It was then assessed by a panchayat and an assessee feeling aggrieved by the assessment could appeal to the Collector of the district, whose order was final. The Act of 1868 (which replaced the Act of 1860) made an improvement in the position by providing, in the first Instance, for a petition of objections to the Collector, and then, for an appeal from the order of the Collector of the district to the Commissioner of Revenue of the division. The order of the Commissioner of Revenue was final. No reference was available to the High Court under these Acts.