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Procedure and powers of Appellate Tribunal.

Section 40 - Act - APPELLATE TRIBUNAL - Other Direct Tax / Income Tax - Section 40 - 40. (1) The Appellate Tribunal shall not be bound by the procedure laid down by the Code of Civil Procedure, 1908, (5 of 1908.) but shall be guided by th .....

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this Act, have the same powers as are vested in a civil court under the Code of Civil Procedure, 1908 (5 of 1908.) while trying a suit, in respect of the following matters, namely:- (a) summoning and enforcing the attendance of any person .....

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872.) requisitioning any public record or document or copy of such record or document from any office; (e) issuing commissions for the examination of witnesses or documents; (f) reviewing its decisions; (g) dismissing .....

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ral Government. (3) An order made by the Appellate Tribunal under this Act shall be executable by it as a decree of civil court and, for this purpose, the Appellate Tribunal shall have all the powers of a civil court. (4) Notwit .....

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