THE INCOME-TAX (APPELLATE TRIBUNAL) RULES, 1963

INDEX

 

No.      Description

 

1.       Short title and commencement

2.       Definitions

3.       Sittings of Bench

4.       Powers of Bench

4A.     Powers and functions of the Registrar

5.       Language of the Tribunal

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

10.     Filing of affidavits

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

17.     Authorization to be filed

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

23.     Hearing of the appeal

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

32.     Adjournment of appeal

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

42.     Contents of the reply

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

49.     Scale of copying fees

50.     Fees for inspection of records

51.     Repeal and saving

52.     Rules to apply mutatis mutandis under other Acts for adjudication of disputes by the Income-tax Appellate Tribunal