Appellate Tribunal orders, rectification power, stay conditions, and finality govern disposal of income tax appeals. The Appellate Tribunal may dispose of an appeal after hearing both parties, amend its own order to rectify a mistake apparent from the record within the prescribed time, and must provide notice and a reasonable opportunity of being heard before any rectification that increases the assessee's liability. In stay matters, the Tribunal may impose deposit or security conditions, the appeal must be disposed of within the stay period, and any extension is confined by the statutory maximum. The Tribunal's costs are discretionary, its orders must be communicated to the assessee and the jurisdictional Principal Commissioner or Commissioner, and its appellate orders are final subject to statutory exceptions.