Income-tax (Appellate Tribunal) (Amendment) Rules, 1991

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....T)/84. P. II.- In exercise of the powers conferred by sub-section (5) of section 255 of the Income-tax Act, 1961 (43 of 1961), the Appellate Tribunal hereby makes the following rules further to amend the Income-tax (Appellate Tribunal) Rules, 1963, namely:- 1. Short title and Commencement- (1) Those rules may be called the Income-tax (Appellate Tribunal) (Amendment) Rules, 1991. (2) The....

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....cuments including applications for early hearings, transfer of appeals, applications for adjournment; (ii) to endorse on such appeals and applications the date of receipt for the purpose of calculating limitation; (iii) to scrutinize all appeals and applications so received to find out whether they are in conformity with rules; (iv) to point out defects in such appeals a....

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....or Senior Member, as the case may be; (viii) to bring on record legal representatives, in case of death of any party, to the proceedings; (ix) To verify the service of notice or other processes and to ensure that the parties are properly served, after obtaining the orders of the Bench whenever required for substituted service; (x) to requisition records from the custody ....

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....cordance with the rules; (xviii) to seggregate cases to be heard by Single Member and fix them for hearing separately; (xix) to ensure that remand reports are submitted in time whenever called for by the Bench by issuing necessary reminders to the authority concerned; (xx) to obtain orders of the Bench on applications for withdrawal of appeals and applications and put up....