Tribunal Must Notify Parties of Appeal Hearing Details Under Rule 19; Appeal Notice Doesn't Confirm Admission.
The Income-tax (Appellate Tribunal) Rules, 1963, under Rule 19, mandate that the Tribunal must inform the parties involved about the date and location of the appeal hearing. Additionally, a copy of the memorandum of appeal should be sent to the respondent either before or along with the notice. However, the issuance of this notice does not imply that the appeal has been admitted.
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