INCOME TAX APPELLATE

	1. Short title and commencement.
	2. Definitions.
	3. Sittings of bench.
	4. Powers of bench.
	5. Dress, office hours and holidays.
	6. Language of the Tribunal.
	7. Procedure for filing appeals.
	8. Date of presentation of appeals.
	9. Who may be joined as respondent in an appeal.
	10. Contents of memorandum of appeal.
	11. Documents to accompany memorandum of appeal.
	12. Intimation of filing of appeal to the respondent.
	13. Filing of affidavit.
	14. Grounds which may be taken in appeal.
	15. Return of memorandum of appeal, etc.
	16. Appearance of authorised representative.
	17. Authorization to be filed.
	18. Preparation of paper-book.
	19. Date and place of hearing of appeal.
	20. Hearing of appeal.
	21. Continuation of proceedings after the death of an assessee.
	22. Respondent may support order on grounds decided against him.
	23. Remand of the case by the Tribunal.
	24. Production of additional evidence before the Tribunal.
	25. Mode of taking additional evidence.
	26. Adjournment of appeal.
	27. Proceedings not open to the public.
	28. Order to be signed and dated.
	29. Order to be communicated to parties.
	30. Procedure for filing and disposal of stay petition.
	31. Documents to accompany an application for reference.
	32. Procedure in respect of application for reference.
	33. Who may be joined as respondent in an application for reference.
	34. Same Bench to hear the application for reference.
	35. Submission of reply to the application for reference.
	36. Dismissal if no question of law arises.
	37. Statement of case to be prepared.
	38. What to accompany the statement of the case.
	39. Statement of the case to be communicated to the parties.
	40. Same bench to deal with requisition from High Court.
	41. Copy of the judgement of the High Court to be sent to the bench.
	42. Scale of copying fee.
	43. Fees for inspection of records.
	43A. Credit of copying and inspection fee.
	43B. Arrangement of record.
	43C. Preservation of record.
	43D. Manner of destruction of record.
	43E. When Part "B" of the record to be destroyed.
	43F. Fact of Destruction to be recorded.
	43G. Classification, maintenance and preservation of registers.
	43H. Preservation and destruction of return and other papers.
	43I. Seals of the Tribunal.
	43J. Notice to be signed by the Registrar.
	44. Repeal and savings.

Schedule I	Part A.
Schedule II	Preservation of record.
Schedule III	Maintenance and preservation of registers.
Schedule IV	Preservation of return and other papers.