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Which forum is the Appellate Tribunal for the purposes of the IT Act, 2000, as it stands after the Finance Act, 2017 amendment?

The Telecom Disputes Settlement and Appellate Tribunal is the Appellate Tribunal under the IT Act, 2000. Section 48(1), as substituted in 2017, replaced the earlier Cyber Appellate Tribunal, and the Central Government specifies the matters and places for its jurisdiction.

  1. ACyber Appellate Tribunal
  2. BTelecom Disputes Settlement and Appellate TribunalCorrect
  3. CNational Company Law Appellate Tribunal
  4. DSecurities Appellate Tribunal

Explanation

Section 48(1) states that the Telecom Disputes Settlement and Appellate Tribunal established under the TRAI Act, 1997 is the Appellate Tribunal for the Act. The Cyber Appellate Tribunal name was substituted w.e.f. 26-5-2017, so it is no longer the forum.

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