Section 1985 in Income-Tax (Appellate Tribunal) Rules, 1963
1985.
Rules to regulate the procedure of the Appellate Tribunal and the procedure of the Benches of the TribunalNotification No. I-AT/63, Dated 17-4-1963 - In exercise of the powers conferred by sub-section (5) of section 255 of the Income-tax Act, 1961 (43 of 1961), the Appellate Tribunal is pleased to make the following rules, namely :-
