Section 55B(8) in Income-Tax (Certificate Proceedings) Rules, 1962
(8)[ Every appeal shall be disposed of by the [Chief Commissioner or Commissioner] [Substitued by the Income-tax (Certificate Proceedings)(Amendment Rules) 1973, (w.e.f. 1st April, 1973)] as expeditiously as possible and endeavour shall be made to dispose of the appeal within six months from the date on which it is presented.]
