Section 2(4) in The Income- Tax Act, 1995

Central Government Act

(4) " Appellate Tribunal" means the Appellate Tribunal constituted under section 252;

1. Inserted by the Finance (No. 2) Act, 1967 w. e. f. 1- 4- 1967.

2. Renumbered for" (1A)" by the Direct Tax Laws (Amendment) Act, 1987, w. e. f. 1- 4- 1989.

3. Prior to the omission, clause (3), as originally enacted, read as under:" (3)" Appellate Assistant Commissioner" means a person appointed to be an Appellate Assistant Commissioner of Income- tax under sub- section (1) of section 117;"