Repeal and saving clause preserves prior Appellate Tribunal Rules for proceedings under the Indian Income-tax Act. Rule 51 repeals the Appellate Tribunal Rules, 1946, but saves their application to proceedings to which the Indian Income-tax Act, 1922, applies, thereby ... Summary
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Repeal and saving clause preserves prior Appellate Tribunal Rules for proceedings under the Indian Income-tax Act.
Rule 51 repeals the Appellate Tribunal Rules, 1946, but saves their application to proceedings to which the Indian Income-tax Act, 1922, applies, thereby preserving prior procedural rules for those specified income-tax matters under the Income-tax (Appellate Tribunal) Rules, 1963.
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