Members

Meera Swarup
Technical Member
About Meera Swarup
Ms. Swarup joined as Technical Member in Securities Appellate Tribunal with effect from 10th March, 2022. She belongs to 1988 batch of Indian Audit & Accounts Service. She was Special Secretary and Financial Advisor, Ministry of Finance for about 7 years and was responsible for tendering financial advice to the six departments of Ministry of Finance, formulating their budgetary proposals and managing their allocations. She headed the Evaluation Committee responsible for the strategic disinvestment of the Public Sector Companies including Air India. She was involved in market related transactions on disinvestment of government companies. As a Public Auditor she worked with the organisation of the Comptroller and Auditor General of India and has experience of auditing public sector companies of Government of India, Indian Railways and Ministry of Communication. She has served as Accountant General in the States of Gujarat, Rajasthan and Madhya Pradesh. She has worked as Director of External Audit, WHO, auditing activities and accounts of World Health Organization during the period 2010-12.
She has a Master’s Degree in Political Science from University of Delhi and has vast experience for over 30 years in administration, financial management, audit of State and Central Government, Public Sector Companies and audit of International Organisations.

Dr. Dheeraj Bhatnagar
Technical Member
About Dr. Dheeraj Bhatnagar
Dr. Dheeraj Bhatnagar (IRS-1988) (Retd.)
Former Principal Chief Commissioner of Income Tax (Central), New Delhi;
Former Additional Secretary, Department of Investment and Public Asset Management, Ministry of Finance
Born on February 6, 1963.
- Master of Science (MS) Fiscal Economics: University of Bath,(UK) (1997);
- LLB: CCS University, Meerut, India, (2008).
- MBBS: JLN Medical College, Ajmer, India (1986).
- Extensive experience of working at key positions in the Ministry of Finance, cutting across disinvestment/Privatisation of PSUs, Direct Tax policy, non-tax receipts, bilateral development cooperation and in Income Tax administration as senior tax administrator and First Appellate Authority.
- As Additional Secretary/Joint Secretary, DIPAM in MOF (2016-22), played key role in effective Capital management of PSUs. Contributed to developing new PSE policy of the Government and transparent processes for privatization of CPSEs/disinvestment of PSUs. Carried out transaction for strategic disinvestment of HPCL & NRL and privatization of NINL.
- Served in FM’s Budget team as Director (Tax Policy) & earlier as Under-secretary (tax Policy), CBDT (1994-97 & 2001-03) and contributed to legislative drafting of 5 Finance Bills/ Income tax laws. Convened a Task force for simplifying Income tax Rules (2011-12).
- As Director, Deptt. Of Economic Affairs, (2004-2009), interlocuted Overseas Development Assistance (ODA) from donors for various socio-economic development projects in India. Served as DEA’s nodal point for key bilateral development partners, including USAID, DFID, KfW, JICA, and international for a such as OECD, G-7 and Commonwealth Secretariat.
- As IRS officer, worked in the Income Tax department at various positions, spanning across Investigation, Assessment, Appellate/ ADR functions and superannuated as Principal Chief Commissioner of Income Tax (Secretary level).
- Significant experience of fiscal research. Pioneered Tax compliance cost assessment studies in India (as consultant with NIPFP). Chaired a committee for aligning direct tax processes/law with IBC code. Authored books on Black Money Act and Appellate Procedure under the Income tax Act.
- Interest in literature, philosophy and social service. Recently published the book “Shriramcharitmanas-hindi Kavyanuwaad”-the 1st translation of Tulsi-written epic “Shriramcharitmanas” in verses form.
- Joined as Technical Member on April 29, 2024.
Former Members

Dr. B. Samal
04 Nov 2003 - 01 Mar 2005

Shri. N. L. Lakhanpal
10 Nov 2003 - 15 Feb 2005

Shri. Chandan Bhattacharya
30 May 2005 - 12 Jan 2007

Shri. R. N. Bhardwaj
07 Jun 2005 - 07 May 2007

Shri. Arun Bhargava
30 Apr 2007 - 15 Oct 2008

Shri. Utpal Bhattacharya
24 May 2007 - 15 Jan 2009

Shri. Samar Ray
24 May 2007 - 18 Jan 2011

Shri S. S. N. Moorthy
24 Jan 2011 - 26 Dec 2012

Shri P. K. Malhotra
20 Jul 2010 - 03 May 2013

Shri A. S. Lamba
03 May 2013 - 16 Mar 2015

Shri Jog Singh
20 Feb 2013 - 19 Feb 2018

Dr. C. K. G. Nair
01 Apr 2016 - 31 Mar 2021

Shri Justice M. T. Joshi
18 Mar 2019 - 03 Mar 2023