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<h1>Public Access to Tribunal Hearings Under Rule 33, Except in Cases Under Sections 54, 137, or 138(2) Notifications.</h1> Proceedings before the Tribunal under Rule 33 of the Income-tax (Appellate Tribunal) Rules, 1963, are generally open to the public. Exceptions include cases falling under section 54 of the Indian Income-tax Act, 1922, section 137 of the Act, or those where the Central Government has issued a notification under section 138(2) of the Act. The Tribunal also retains the discretion to close proceedings to the public in specific cases.