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Bare acts > Income-Tax (Appellate Tribunal) Rules, 1963 > Rule 34A
 
  


 

34A. Procedure for dealing with applications under section 254(2).- (1) An application under section 254(2) of the Act shall clearly and concisely state the mistake apparent from the record of which the rectification is sought.

(2) Every application made under sub-rule (1) shall be in triplicate and the procedure for filing of appeals in these rules will apply mutatis mutandis to such applications.

(3) The Bench which heard the matter giving rise to the application (unless the President, the Senior Vice-President, the Vice-President or the Senior Member present at the station a reasonable opportunity of being heard:

Provided it shall not be necessary to post miscellaneous application for hearing if it prima facie appears to be a petition for review.

(4) An order disposing of an application, under sub-rule (3), shall be in writing giving reasons in support of its decision.

 

 

 

 

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