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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Income-tax appeal procedure amendments: authorised departmental representatives, centralized Registrar filings, revised Form No.36 service rules, non-abatement</h1> Amendments revise definitions to permit authorised representatives appointed by the CBDT or Chief Commissioner to act for the income-tax department, thereby formalizing departmental representation; expand Registrar's duties to receive all appeals, miscellaneous applications, stay petitions and related documents, thereby centralizing filings; replace 'Income Tax Officer' with 'Assessing Officer' and 'Appellate Assistant Commissioner' with 'CIT(Appeals)', thereby aligning terminology with current offices; require filing a revised Form No. 36 on change of party address and make the revised form decisive for service, thereby fixing service addresses; provide that appeals do not abate on death, insolvency or winding up subject to revised Form No. 36 filing, thereby permitting continuation; mandate triplicate filing and disclosure of prior miscellaneous applications under section 254(2), and delete specified provisos to Rules 34A(3) and 35A(3), thereby altering procedural requirements for such applications and stay petitions.