https://www.taxtmi.com/caselaws?id=67661 The Tribunal considered whether Departmental Representatives were validly authorised to appear and whether the objection to their appearance could stand. It held that the Income-tax Act is a self-contained code, and that section 255(5) permits procedural rule-making governing representation before the Tribunal. Section 33 of the Advocates Act, being subject to other laws in force, did not override the specific scheme of section 288 of the Income-tax Act and rule 2(ii)(b) of the Income-tax (Appellate Tribunal) Rules, 1963. It further held that appointment by general notification was permissible, and that reference to repealed 1946 Rules did not invalidate the appointments. en-us Tue, 10 Aug 1976 00:00:00 +0530 Sat, 12 Mar 2011 12:11:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67661 The Tribunal considered whether Departmental Representatives were validly authorised to appear and whether the objection to their appearance could stand. It held that the Income-tax Act is a self-contained code, and that section 255(5) permits procedural rule-making governing representation before the Tribunal. Section 33 of the Advocates Act, being subject to other laws in force, did not override the specific scheme of section 288 of the Income-tax Act and rule 2(ii)(b) of the Income-tax (Appellate Tribunal) Rules, 1963. It further held that appointment by general notification was permissible, and that reference to repealed 1946 Rules did not invalidate the appointments. Case-Laws Income Tax Tue, 10 Aug 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67661