Section 19 in Income-Tax (Appellate Tribunal) Rules, 1963
19. Date and place for hearing of appeal to be notified - (1) The Tribunal shall notify to the parties specifying the date and place of hearing of the appeal and send a copy of the memorandum of appeal to the respondent either before or with such notice.
(2)The issue of the notice referred to in sub-rule (1) shall not by itself be deemed to mean that the appeal has been admitted.
