Income-tax (Appellate Tribunal) Amendment Rules, 2009 – Amendment in rule 34
NOTIFICATION F.NO. 71-AD (AT) 2009, DATED 1-5-2009.
In exercise of the powers conferred by sub-section (5) of section 255 of the Income-tax Act, 1961, the Appellate Tribunal hereby makes the following rules further to amend the Income-tax (Appellate Tribunal) Rules, 1963, namely: –
1. Short title and commencement
(1) These rules may be called the Income-tax (Appellate Tribunal) Amendment Rules, 2009.
(2) These rules shall come into force with effect from the date of their publication in the Official Gazette.
2. Amendment to Rule 34
To the existing sub-rule (4) of rule 34, the following words shall be added:
“However, where the Bench is not functioning or for any other good reason the pronouncement of order in the Court is not possible or practicable, a list of such order(s) shall be prepared duly signed by the Members showing the result of the appeal and the same would be put on the Notice Board of the Bench and it shall be deemed pronouncement of the order.”