Technical expressions. - Income Tax - 1736/CBDT

INSTRUCTION NO. 1736/CBDT Dated: November 21, 1986 It has been noticed that different High Courts use different technical expressions while admitting and disposing of the applications/petitions before it. Some such expressions with their meaning are given below for the guidance of the officers of the Department: "Rule nisi"-means the prayer of the petitioner will be granted if reason is not shown by respondent for doing otherwise on the fixed date. "Rule made absolute"- means that the prayer of the petitioner is granted. "Rule discharged"- means that rule issued earlier for showing cause for not granting the prayer, is revoked, which means the prayer is not granted. "Rule issued"- means that prayer is granted.