Income-tax appellate rules apply mutatis mutandis to proceedings under related Acts providing adjudication of disputes. Rule 52 provides that the Income-tax (Appellate Tribunal) Rules, 1963 apply mutatis mutandis to proceedings under Acts that provide for adjudication of disputes by the Income-tax Appellate Tribunal, extending the Tribunal's procedural framework to those statutory adjudicatory schemes.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Income-tax appellate rules apply mutatis mutandis to proceedings under related Acts providing adjudication of disputes.
Rule 52 provides that the Income-tax (Appellate Tribunal) Rules, 1963 apply mutatis mutandis to proceedings under Acts that provide for adjudication of disputes by the Income-tax Appellate Tribunal, extending the Tribunal's procedural framework to those statutory adjudicatory schemes.
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