Income-tax (Appellate Tribunal) (Amendment) Rules, 2002 - F. 71-Ad(AT)/2002 - Income Tax

Income-tax appellate tribunal rules amended to revise registrar duties, joinder, dress code, record and fee provisions.

Amendments update Tribunal procedure: registrars hold custody of records and may weed old files; clerical functions include endorsing receipt dates, notifying respondents and receiving cross objections; only documents relied on during arguments form the Tribunal record. Joinder rules require the Assessing Officer to be respondent in assessee appeals and the lower authority appellant to be respondent in officer appeals. The Tribunal may set aside ex parte orders for sufficient cause. Member dress regulations are prescribed and copying and inspection fees are increased.