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<h1>Rule 48 mandates forwarding High Court judgments to designated Benches under section 260(1) for necessary orders.</h1> When the Tribunal receives a copy of the High Court's judgment under section 260(1), it must forward it to the designated Bench as specified in rule 40, or to another Bench as directed by the President, Senior Vice-President, or Vice-President. This procedure is outlined in Rule 48 of the Income-tax (Appellate Tribunal) Rules, 1963, ensuring that necessary orders are processed accordingly.