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State of Gujarat - Section

Section 202 in Gujarat High Court Rules, 1993

202. Registration and title of Reference.

- (i) When a reference from the appellate Tribunal is received, it shall be immediately examined, and, if it complies with the requirements of the rules, be entered in a separate Register for Income Tax Reference and numbered.
(ii)The reference shall be entitled :-
" In the High Court of Gujarat atAhmedabad"
* Income Tax Reference No. ................. of19 .................
"In the matter of Reference No.................... of.......................
Dated ................. by the Income TaxAppellate Tribunal"
"In the matter
......................"
Assessee /Commissioner of Income Tax Applicant
Versus  
Commissioner / Assessee. Respondent
N.B. - The person at whose instance the reference is made shall be shown as Applicant and the other party is Respondent.