Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 1657] [Section 254] [Entire Act] Union of India - Subsection Section 254(1) in The Income Tax Act, 1961 (1)The Appellate Tribunal may, after giving both the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit.[* * *] [ Omitted by Act 45 of 1972 (w.e.f. 1.1.1973).]