Income-tax (Appellate Tribunal) Amendment Rules, 1970

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....61 (Act 43 of 1961), the Appellate Tribunal hereby 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 ....

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.... (b) Separate application shall be filed for stay of recovery of demands under different 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....

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.... exact amount sought to be stayed); (ix) The contents of the application shall be supported by an affidavit sworn by the applicant or his duly authorised 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 ....