Introducing the βIn Favour Ofβ filter in Case Laws.
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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<h1>Public access to Tribunal proceedings subject to exceptions u/ss 54, 137, 138 and tribunal discretion to close hearings</h1> Proceedings before the Tribunal are declared open to the public except where proceedings fall under section 54 of the Indian Income-tax Act, 1922, section 137 of the Act, or where a notification under subsection (2) of section 138 applies; this renders those categories closed to public access. The Tribunal is expressly empowered to direct, in its discretion, that proceedings in a particular case shall not be open to the public, thereby permitting case-specific exclusion of public attendance.