TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Rule 52 outlines procedures for Income-tax appeals, including communication guidelines, document requirements, and jurisdictional rules for tribunal hearings.</h1> Rule 52 of the Income-tax (Appellate Tribunal) Rules, 1963, applies to proceedings under Acts adjudicated by the Income-tax Appellate Tribunal. Guidelines for assessees and representatives include providing appeal numbers in communications, early adjournment requests, linking related appeals, and submitting detailed reasons for early hearings. Applications for condoning delays should be supported by affidavits. Documents should be in English, and books of account should be accessible during hearings. Appeals may be blocked pending higher court decisions, but relevant case details must be provided. The jurisdiction of benches is determined by the location of the Assessing Officer's office, not the assessee's residence. Appeals from specific regions are allocated to designated benches, with some regions awaiting functional benches. Notifications detail the establishment of a Circuit Bench in Ranchi for Jharkhand appeals, specifying hearing schedules and submission protocols.
TaxTMI 
TaxTMI 
