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....erson duly authorised by 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 pe....

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....at which an electronic communication may be delivered or transmitted 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" mea....

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....ted vide Notification No. F-71-Ad(AT)\83 dated 28-03-1983 w.e.f. 27-01-1983 before it was read as, "(iii) "Bench" means a Bench of the Tribunal 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. ....