Income-tax (Appellate Tribunal) Amendment Rules, 1970

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....reby makes the following rules further to amend the Income-tax (Appellate Tribunal) Rules, 1963. 1. These rules may be called the Income-tax (Appellate Tribunal) Amendment Rules, 1970. 2. In the Income-tax (Appellate Tribunal) Rules, 1963, (a) for sub-rule (2) of Rule 4, the following shall be substituted, namely:- "4(2). Where there are two or more Benches of the Tribunal working at any hea....

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....ifferent enactments. (2) Every application shall be neatly typed on one side of the paper and shall be in English and shall set forth concisely the following:- (i) Short facts regarding the demand of the tax, interest, penalty, fine, estate duty or any other sum, recovery of which is sought to be stayed; (ii) The result of the appeal filed before the Appellate Assistant Commissioner, if any;....

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....horised agent; (x) Every application shall be accompanied by three copies of the assessment order and the order against which the appeal is filed to the Tribunal by the applicant and other documents, if any; (3) An application which does not conform with the above requirements is liable to be summarily rejected. (c) for Rule 45, the following rule shall be substituted, namely:- "45. What t....