(11)The provisions of [sub-sections (1), (4) and (5) of section 255] [ Inserted by Act 46 of 1964, Section 23, for " sub-sections (5), (7) and (8) of section 5-A" (w.e.f. 1.4.1965).] of the Income-tax Act shall apply to the Appellate Tribunal in the discharge of its functions under this Act as they apply to it in the discharge of its functions under the Income-tax Act.
