Income-tax (Appellate Tribunal) (Amendment) Rules, 2002

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t, 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) These rules may be called the Income-tax (Appellate Tribunal) (Amendment) Rules, 2002. (2) They shall come into force with effect from the date of their publication in the Official Gazette. 2. Amendment of Rule 4-A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g sub-rule (v)(a) shall be inserted: "To send the memo of appeals, applications, petitions along with enclosures to the opposite party (respondents) within a reasonable time from their institution by the applicant/Department and to receive cross objection on the appeal filed by the applicant/Department and to carry out similar functions as indicated in sub-rules (ii) to (v) of this rule. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the parties : The existing Rule 17-A(i) shall be substituted namely:- "17-A. (i) Summer dress for the Members shall be white shirt, white pant with black coat, a black tie or a buttoned-up black coat. In winter, striped or black trousers may be worn in place of white trousers. In the case of female Members, however, the dress shall be black coat over white saree or any o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....called on for hearing, the Tribunal shall make an order setting aside the ex-parte order and restore the appeal". 10. Amendment of Rule 49.-Scale of copying fees : In existing sub-rule (1)(i), the words "Rs. 10", shall be substituted in place of "Rs. 3" and in existing sub-rule (4) of this rule "Rs. 15", shall be substituted in place of "Rs. 5". 11. Amendment of Rule 50.-Fees for inspection ....