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..... relation to an assessee, a person duly authorised by the assessee under section 288 to attend before the Tribunal; and 1 [ (b) in relation to an income-tax authority who is a party to any proceedings before the Tribunal- (i) a person duly appointed by the Central Board of Direct Taxes as authorised representative to appear, plead and act on behalf of the income-tax department .....

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..... rson who is for the time being discharging the functions of the Registrar of the Tribunal [and includes a Deputy Registrar and Assistant Registrar where the context so requires] ; (viii) section means a section of the Act ; [(ix) Senior Vice-President means the Senior Vice-President of the Tribunal ;] [(x)] Tribunal means the Appellate Tribunal constituted by the C .....

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