Amendment to Income Tax (Appellate Tribunal) Rules, 1963
Vide Notification No. F. 71-Ad(AT)/2012, dated 7-2-2012 certain important amendments have been incorporated to the Income Tax (Appellate Tribunal) Rules, 1963. Some of the amendments are to give effect to the judgement of the Bombay High Court in Jagjivandas Nandlal vs. ITAT 236 CTR 274 as incorporated in the Practice Note dated 22.2.2011 issued by the Registrar of the Tribunal.
It may be recalled that the Bar Association had called for suggestions on the amendments vide letter dated 1.11.2011.
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