Section 2(x) in Income-Tax (Appellate Tribunal) Rules, 1963
(x)[] [Clause (ix) renumbered as Caluse (x), by the Income-tax (Appellate Tribunal) Amendment Rules, 1987 renumbered as] "Tribunal" means the Appellate Tribunal constituted by the Central Government under section 252, and includes, where the context so requires, a Bench exercising and discharging the powers and functions of the Tribunal ;
