Income-tax Appellate Tribunal rules require legible, certified, indexed paper books; additional evidence filed separately with permission. Paper books must be legibly written, type-written in double space, or printed; xerox copies must be legible. Each paper must be certified as a true copy by the filing party or authorised representative and indexed with relevance, page numbers and the authority before whom filed. Additional evidence must be filed as a separate paper book with an application stating reasons. Supplementary paper books require leave of the Bench. Nonconforming paper or paper books are liable to be ignored.
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 Tribunal rules require legible, certified, indexed paper books; additional evidence filed separately with permission.
Paper books must be legibly written, type-written in double space, or printed; xerox copies must be legible. Each paper must be certified as a true copy by the filing party or authorised representative and indexed with relevance, page numbers and the authority before whom filed. Additional evidence must be filed as a separate paper book with an application stating reasons. Supplementary paper books require leave of the Bench. Nonconforming paper or paper books are liable to be ignored.
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