Section 45 in Income-Tax (Appellate Tribunal) Rules, 1963
45. [ What to accompany the statement of the case [Substitued by the Income-tax (Appellate Tribunal)(Second Amendment) Rules, 1983 (w.e.f. 1st July, 1983)] - The Tribunal shall append to the statement documents which, in its opinion, form part of the case and as supplied to it by the parties. Within such time after the statement of the case is drawn up, as the Tribunal may direct, the applicant, or the respondent, as the case may be, shall, in addition to the documents already filed in accordance with rule 36, file as many certified copies of the documents which form annexures to the case, as the Tribunal may direct, and in case the party responsible for filing defaults, the Tribunal may send the statement to the High Court without annexures.]
