Definitions
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....y the assessee under section 288 to attend before the Tribunal; and 7[(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 by the Chief Commissione....
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....to the addressee;] (iv) "member" means a member of the Tribunal ; 9[(iva) "Mobile number" means the mobile number of the appellant or respondent;] (v) "prescribed form" means a form prescribed in the rules made by the Central Board of Direct Taxes under section 295 ; (vi) "President" means the President of the Tribunal ; (vii) "Registrar" means the person who is for the time being ....
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.... constituted under sub-section (1) of Section 255, and includes the President or any other Member sitting singly under the provisions of sub-section (3) of the said section and a special Bench constituted under the same provision;" 2. Inserted vide Notification No. F. 71-Ad (AT)/84 dated 06-07-1987 w.e.f. 01-08-1987 3. Omitted vide Notification No. F. 71-Ad (AT)/84 ....


TaxTMI
TaxTMI