Income-tax (Appellate Tribunal) Amendment Rules, 2006

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....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, 2006. (2) These rules shall come into force with effect from the date of their publication in the Official Gazette. 2. Insertion of Rule 32-A after Rule 32.- The following rule shall be ins....

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.... the President may mark an order as fit for publication. (3) Where a case is referred under sub-section (4) of Section 255, the order of the Member or Members to whom it is referred shall be signed and dated by him or them, as the case may be. (4) The Bench shall pronounce its orders in the court. (5) The pronouncement may be in any of the following manners:- (a) The Bench may pronounce th....

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....by the Members who heard the appeal. However, if the said Members or any of them is or are not available for pronouncement for any reason, then the order will be pronounced by such Member or Members as may be nominated by the President, Senior Vice-President, Vice-President or Senior Member, as the case may be. (7) In the case where the order is ready in every respect and can be made available t....