THE INCOME-TAX (APPELLATE TRIBUNAL) RULES,
1963
INDEX
No. Description
1. Short title and commencement
2. Definitions
4A. Powers and functions of the Registrar
5A. Filing of documents in Hindi
5B. Use of Hindi in proceedings and orders
6. Procedure for filing appeals
7. Date of presentation of appeals
8. Contents of memorandum of appeal
9. What to accompany memorandum of appeal
11. Grounds which may be taken in appeal
12. Rejection or amendment of memorandum of appeal
13. Who may be joined as respondent in an appeal by assesses
14. Who may be joined as respondent in an appeal by the
Income-tax Officer?
15. What to accompany memorandum of appeal under section 253(2)
16. Authorizing a representative to appear
17A. Dress regulations for the members and for the
representatives of the parties
18. Preparation of paper books, etc
19. Date and place for hearing of appeal to be notified
20. Date and place of hearing of appeal, how fixed
21. Grant of time to answer in an appeal under section 253(1)
22. Cross-objections
24. Hearing of appeal ex part for default by the
appellant
25. Hearing of appeal ex part for default by the
respondent
26. Continuation of proceedings after the death or adjudication
of a party to the appeal
27. Respondent may support order on grounds decided against him
28. Remand of the case by the Tribunal
29. Production of additional evidence before the Tribunal
30. Mode of taking additional evidence
31. Additional evidence to be submitted to the Tribunal
33. Proceedings before the Tribunal
34. Order to be signed and dated
34A. Procedure for dealing with applications under section
254(2)
35. Order to be communicated to parties
35A. Procedure for filing and disposal of stay-petition
36. What to accompany an application for reference u/s 256(1)
37. Procedure in respect of application under section 256(1)
38. Who may be joined as a respondent in an application by the
assesses
39. Who may be joined as a respondent in an application by the
Commissioner
40. Same Bench to hear the application
41. Time for submission of reply by the respondent
43. Dismissal if no question of law arises
44. Statement of case to be prepared, if a question of law
arises
45. What to accompany the statement of the case
46. Order on application to be communicated to the parties
47. Same Bench to deal with requisition from High Court under
section 256(2)
48. Copy of the judgment of the High Court to be sent to the
Bench
50. Fees for inspection of records