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Income Tax _appellate Tribunal_ Rules, 1963

Category : Centralrules

Income Tax Appellate Tribunal Rules 1963 Notification Notification No I AT 63 dated 17 April 1963 Rules to regulate the procedure of the Appellate Tribunal and procedure of the Benches of the Tribunal In exercise of the powers conferred by sub section 5 of section 255 of the Income tax Act 1961 43 of 1961 the Appellate Tribunal is pleased to make the following rules namely 1 Short title and commencement 1 These rules may be called the Income tax Appellate Tribunal Rules 1963 2 They shall come into force at once 2 Definitions In these rules unless there is anything repugnant in the subject or context i Act means the Income tax Act 1961 43 of 1961 ii Authorized representative means a in relation to an assessee a person duly authorized by the assessee under section 288 to attend before the Tribunal and b in relation to an income tax authority who is a party to any proceeding before the Tribunal a person duly appointed by the Centra...