Income-tax (Appellate Tribunal) Amendment Rules, 1987 - F. 71-Ad (AT)/84 - Income Tax

Income-tax Appellate Tribunal rules amended to add Senior Vice President and revise bench sittings, transfers, and ex parte procedures.

The amendments add a Senior Vice President, redefine 'certified copy' to include original and authenticated photostat copies, clarify that Benches may sit at headquarters or authorised places, permit intra headquarters transfer of appeals by the President or, in his absence, the Senior Vice President/Vice President or seniormost Member present, recast rules on ex parte disposal and restoration of appeals for party default, and direct that matters be dealt with by the Bench which heard the originating appeal unless higher officers order otherwise.