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Procedure and powers of Appellate Tribunal.

Section 40 - APPELLATE TRIBUNAL - Other Direct Tax Provisions - 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 the principles of natural justice and, subject to the other provisions of this Act, the Appellate Tribunal shall have powers to regulate its own procedure. (2) The Appellate Tribunal shall, for the purposes of discharging its functions under this Ac .....

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quisitioning 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 a representation for default or deciding it ex parte; (h) setting aside any order of dismissal of any representation for default or any order passed by it ex parte; and (i) any other matter, which may be, prescribed by the Central Gove .....

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