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Bare acts > Income-Tax (Appellate Tribunal) Rules, 1963 > Rule 23
 
  


 

23. Hearing of the appeal.- On the day fixed, or any other day to which the hearing may be adjourned, the appellant shall be heard in support of the appeal. The Tribunal shall, then, if necessary, hear the respondent against the appeal, and in such case the appellant shall be entitled to reply.

 

 

 

 

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