RAVULA SUBBA RAO Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THESE are applications to issue writs of certiorari to quash the proceedings of the Income-tax Appellate Tribunal. By virtue of the rule-making power vested in the Appellate - Tribunal under Section 5-A, Sub-clause (8), Rule 24 of the Income-tax Appellate Tribunal Rules, 1946 was made; and it provides:

(2.) THE point for decision therefore is whether the rule is in conflict with Section 33, Sub-section (4) of the Act. THE sub-section runs as follows: