Section 52 in Income-Tax (Appellate Tribunal) Rules, 1963
52. [ Application of Rules [Inserted by the Income-tax (Appellate Tribunal) Amendment, 1983 (w.e.f. 27th January, 1983)] - These rules shall apply mutatis mutandis to proceedings under all such Acts which provide for adjudication of disputes by the Income-tax Appellate Tribunal.]
