Section 2 in Income-Tax (Appellate Tribunal) Rules, 1963
2. Definitions - In these rules, unless there is anything repugnant in the subject or context,-
(i)"Act" means the Income-tax Act, 1961 (43 of 1961);(ii)"authorised representative" means-(a)in relation to an assessee, a person duly authorised by the assessee under section 288 to attend before the Tribunal; and(b)in relation to an income-tax authority who is a party to any proceedings before the Tribunal a person duly appointed by the Central Board of Direct Taxes as "authorised representative" to appear, plead and act for such authority in any such proceeding and any other person acting on behalf of the person so appointed.(iii)[ "Bench" means a Bench of the Tribunal constituted under sub-section (1) of section 255 read with sub-section (2) thereof and includes the President, [Senior Vice-President,] [Substitued by the Income-tax (Appellate Tribunal) Amendment Rules, 1983 (w.e.f. 27th January, 1983)] Vice-President or any other Member sitting singly under the provisions of sub-section (3) of the said section and a Special Bench constituted under the same provision;](iv)"member" means a member of the Tribunal ;(v)"prescribed form" means a form prescribed in the rules made by the Central Board of Direct Taxes under section 295 ;(vi)"President" means the President of the Tribunal ;(vii)"Registrar" means the person who is for the time being discharging the functions of the Registrar of the Tribunal [and includes a Deputy Registrar and Assistant Registrar where the context so requires] [Inserted by the Income-tax (Appellate Tribunal) Amendment Rules, 1987 (w.e.f. 1st August, 1987)](viii)"section" means a section of the Act ;(ix)[ "Senior Vice-President" means the Senior Vice-President of the Tribunal] [Inserted by the Income-tax (Appellate Tribunal) Amendment Rules, 1987 (w.e.f. 1st August, 1987)](x)[] [Clause (ix) renumbered as Caluse (x), by the Income-tax (Appellate Tribunal) Amendment Rules, 1987 renumbered as] "Tribunal" means the Appellate Tribunal constituted by the Central Government under section 252, and includes, where the context so requires, a Bench exercising and discharging the powers and functions of the Tribunal ;(xi)[] [Clause (x), as inserted by the Income-tax (Appellate Tribunal)Amendment Rules, 1985 renumered as Caluse (xi) by the Income-tax (Appellate Tribunal) Amendment Rules, 1987 (w.e.f. 1st August, 1987)] "Vice-President" means a Vice-President of the Tribunal.
