Section 48 in Income-Tax (Appellate Tribunal) Rules, 1963
48. [ Copy of the judgment of the High Court to be sent to the Bench [Substitued by the Income-tax (Appellate Tribunal) Amendment Rules, 1987 (w.e.f. 1st August, 1987)] - When a copy of the judgment of the High Court is received by the Tribunal under sub-section (1) of section 260, it shall be sent to the Bench referred to in rule 40, or any other Bench as directed by the President, the Senior Vice-President or the Vice-President, for such orders as may be necessary.]
