Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Tax appeals practice and procedure for appellate hearings and bench operations made immediately operative under newly prescribed rules</h1> The instrument prescribes the short title as the Income-tax (Appellate Tribunal) Rules, 1963, thereby authorizing citation by that name, and provides for immediate commencement, thereby rendering the rules operative forthwith. It establishes that the rules regulate the practice and procedure of the Appellate Tribunal and the procedure of its Benches, thereby prescribing the procedural framework governing hearings, appeals and bench operations and making those procedures binding on proceedings before the Tribunal and its Benches.
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