Income tax Appellate Tribunal rules redefine Bench and extend rules to proceedings under other Acts. The amendment substitutes Rule 2(iii) to define Bench as a Bench constituted under the relevant subsections of Section 255 and expressly including the President, Vice President or any other Member sitting singly and any Special Bench; and inserts Rule 52 to apply the Appellate Tribunal Rules mutatis mutandis to proceedings under other Acts conferring adjudicatory jurisdiction on the Tribunal, effective 27 January 1983.
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 redefine Bench and extend rules to proceedings under other Acts.
The amendment substitutes Rule 2(iii) to define Bench as a Bench constituted under the relevant subsections of Section 255 and expressly including the President, Vice President or any other Member sitting singly and any Special Bench; and inserts Rule 52 to apply the Appellate Tribunal Rules mutatis mutandis to proceedings under other Acts conferring adjudicatory jurisdiction on the Tribunal, effective 27 January 1983.
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