Section 33 in Income-Tax (Appellate Tribunal) Rules, 1963
33. [ Proceedings before the Tribunal [Substitued by the Income-tax (Appellate Tribunal) Amendment Rules, 1982 (w.e.f. 20th February, 1982)] - Except in cases to which the provisions of section 54 of the Indian Income-tax Act, 1922, and/or section 137 of the Act are applicable and cases in respect of which the Central Government has issued a notification under sub-section (2) of section 138 of the Act, the proceedings before the Tribunal shall be open to the public. However, the Tribunal may, in its discretion, direct that proceedings before it in a particular case will not be open to the public.]
