Procedure for applications under section 256(1) follows specified Tribunal rules mutatis mutandis, aligning filing and practice requirements. Rules 6, 7, 12, 19, 20, 21, 23, 26 and 34 of the Income-tax (Appellate Tribunal) Rules, 1963 apply mutatis mutandis to an application under subsection (1) of section 256, so that filing, service, documentation and related procedural mechanics follow those provisions by adaptation.
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Provisions expressly mentioned in the judgment/order text.
Procedure for applications under section 256(1) follows specified Tribunal rules mutatis mutandis, aligning filing and practice requirements.
Rules 6, 7, 12, 19, 20, 21, 23, 26 and 34 of the Income-tax (Appellate Tribunal) Rules, 1963 apply mutatis mutandis to an application under subsection (1) of section 256, so that filing, service, documentation and related procedural mechanics follow those provisions by adaptation.
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