Section 34 in Income-Tax (Appellate Tribunal) Rules, 1963
34. Order to be pronounced, signed and dated - (1) The order of the Bench shall be in writing and shall be signed and dated by the Members constituting it.
[The Members constituting the Bench or, in the event of their absence by retirement or otherwise, the Vice-President, Senior Vice-President or the President may mark an order as fit for publication.] [Inserted by the Income-tax (Appellate Tribunal) Amendment Rules, 1973]Where a case is referred under sub-section (4) of section 255, the order of the Member or Members to whom it is referred shall be signed and dated by him or them, as the case may be.
