Income Tax Act, 1962 (Act No. 58 of 1962)
Rules prescribing the procedures to be observed in lodging objections and noting appeals against assessments, the procedures for alternative dispute resolution and the conduct and hearing of appeals before a tax court
Part B : Applications on Notice
B2. Application of Part B
For purposes of the rules in Part A, any application on notice contemplated in those rules must be brought in the manner contemplated in the rules in this Part.
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Magistrates Act, 1993