Income-tax (Appellate Tribunal) Amendment Rules, 1973

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.... Act, 1961 (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, 1973. 2. In the Income-tax (Appellate Tribunal) Rules, 1963- (a) for Rule 18, the following rule shall be substituted, namely:- "18. Preparatio....

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....nts, papers and documents as it may consider necessary for the proper disposal of the appeal." (b) for Rule 29, the following rule shall be substituted, namely:- "29. Production of additional evidence before the Tribunal. -The parties to the appeal shall not be entitled to produce additional evidence either oral or documentary before the Tribunal, but if the Tribunal requires any....