Rule 34A - Procedure for dealing with applications under section 254(2) - Income-tax (Appellate Tribunal) Rules, 1963

[ Procedure for dealing with applications under section 254(2). 34A. (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. 1 [ (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. The Applicant shall also state whether any Miscellaneous Application under section 254(2) was filed earlier before the Tribunal against the same order and if so, the fate of such application. Copies of the orders passed by the Tribunal on such applications shall also be filed before the Tribunal in triplicate along with the Miscellaneous Application. ] (3) The Bench which heard the matter giving rise to the applica tion (unless the President, the Senior Vice-President, the Vice-President or the Senior Member present at the station otherwise directs) shall dispose it after giving both the parties to the application a reasonable opportunity of being heard : 2 [****] (4) An order disposing of an application, under sub-rule (3), shall be in writing giving reasons in support of its decision.] ******* Notes 1. Substituted vide Notification No. F. 71-Ad(AT)/2012, dated 7-2-2012 before it was read as (2) Every application made under sub-rule (1) shall be in tripli cate and the procedure for filing of appeals in these rules will apply mutatis mutandis to such applications. 2. Omitted vide Notification No. F. 71-Ad(AT)/2012, dated 7-2-2012 before it was read as Provided it shall not be necessary to post Miscellaneous Applica tion for hearing if it prima facie appears to be a petition for review.