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Income-tax Appellate Tribunal rules amended: reference filings, annexure requirements, officer substitution and inspection fee schedule updated. Amendments require reference applications to be filed in triplicate with documents and English translations as necessary; the Tribunal will append documents to the statement of the case and may direct parties to file certified copies of annexures within prescribed time, forwarding the statement without annexures if filing defaults. The rules substitute an officer designation and prescribe inspection fees for Tribunal records with a charge for the first hour and a reduced charge for each additional hour.
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Amendments require reference applications to be filed in triplicate with documents and English translations as necessary; the Tribunal will append documents to the statement of the case and may direct parties to file certified copies of annexures within prescribed time, forwarding the statement without annexures if filing defaults. The rules substitute an officer designation and prescribe inspection fees for Tribunal records with a charge for the first hour and a reduced charge for each additional hour.
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