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[Cites 0, Cited by 66] [Section 255] [Entire Act]

Union of India - Subsection

Section 255(5) in The Income Tax Act, 1961

(5)Subject to the provisions of this Act, the Appellate Tribunal shall have power to regulate its own procedure and the procedure of Benches thereof in all matters arising out of the exercise of its powers or of the discharge of its functions, including the places at which the Benches shall hold their sittings.