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Direct Taxes

Home Acts & Rules Direct Taxes Rules Income-tax (Appellate Tribunal) Rules, 1963 This

Income-tax (Appellate Tribunal) Rules, 1963

Rule 1 : Short title and commencement
Rule 2 : Definitions
Rule 3 : Sittings of Bench
Rule 4 : Powers of Bench
Rule 4A : Powers and functions of the Registrar
Rule 5 : Language of the Tribunal
Rule 5A : Filing of documents in Hindi
Rule 5B : Use of Hindi in proceedings and orders
Rule 6 : Procedure for filing appeals
Rule 7 : Date of presentation of appeals
Rule 8 : Contents of memorandum of appeal
Rule 9 : What to accompany memorandum of appeal
Rule 9A : No cognizance of change of address
Rule 10 : Filing of affidavits
Rule 11 : Grounds which may be taken in appeal
Rule 12 : Rejection or amendment of memorandum of appeal
Rule 13 : Who may be joined as respondent in an appeal by assessee
Rule 14 : Who may be joined as respondent in an appeal by the Income-tax Officer
Rule 15 : What to accompany memorandum of appeal under section 253(2)
Rule 16 : Authorising a representative to appear
Rule 17 : Authorisation to be filed
Rule 17A : Dress regulations for the members and for the representatives of the parties
Rule 18 : Preparation of paper books, etc.
Rule 19 : Date and place for hearing of appeal to be notified
Rule 20 : Date and place of hearing of appeal, how fixed
Rule 21 : Grant of time to answer in an appeal under section 253(1)
Rule 22 : Cross-objections
Rule 23 : Hearing of the appeal
Rule 24 : Hearing of appeal ex parte for default by the appellant
Rule 25 : Hearing of appeal ex parte for default by the respondent
Rule 26 : Continuation of proceedings after the death or adjudication of a party to the appeal
Rule 27 : Respondent may support order on grounds decided against him
Rule 28 : Remand of the case by the Tribunal
Rule 29 : Production of additional evidence before the Tribunal
Rule 30 : Mode of taking additional evidence
Rule 31 : Additional evidence to be submitted to the Tribunal
Rule 32 : Adjournment of appeal
Rule 32A : Award of costs
Rule 33 : Proceedings before the Tribunal
Rule 34 : Order to be signed and dated
Rule 34A : Procedure for dealing with applications under section 254(2)
Rule 35 : Order to be communicated to parties
Rule 35A : Procedure for filing and disposal of stay petition
Rule 36 : What to accompany an application for reference under section 256(1)
Rule 37 : Procedure in respect of application under section 256(1)
Rule 38 : Who may be joined as a respondent in an application by the asses­see
Rule 39 : Who may be joined as a respondent in an application by the Com­missioner
Rule 40 : Same Bench to hear the application
Rule 41 : Time for submission of reply by the respondent
Rule 42 : Contents of the reply
Rule 43 : Dismissal if no question of law arises
Rule 44 : Statement of case to be prepared, if a question of law arises
Rule 45 : What to accompany the statement of the case
Rule 46 : Order on application to be communicated to the parties
Rule 47 : Same Bench to deal with requisition from High Court under section 256(2)
Rule 48 : Copy of the judgment of the High Court to be sent to the Bench
Rule 49 : Scale of copying fees
Rule 50 : Fees for inspection of records
Rule 51 : Repeal and saving
Rule 52 : Application of Rules
 
 
 

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