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....rson duly authorised by the assessee under section 288 to attend before the Tribunal; and 1[(b) in relation to an income-tax authority who is a party to any proceedings before the Tribunal- (i) a person duly appointed by the Central Board of Direct Taxes as "authorised representative" to appear, plead and act on behalf of the income-tax department; and (ii) a person duly authorised....

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....harging the functions of the Registrar of the Tribunal [and includes a Deputy Registrar and Assistant Registrar where the context so requires] ; (viii) "section" means a section of the Act ; [(ix) "Senior Vice-President" means the Senior Vice-President of the Tribunal ;] [(x)] "Tribunal" means the Appellate Tribunal constituted by the Central Government under secti....