Income Tax Act · s 66D

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s 66DProceedings before Board

(1)

Subject to subsections (2) and (3), all proceedings before the

Board shall be heard in camera.

(2)

Where the Collector or petitioner applies to the Board that the proceedings be heard by way of a hearing open to the public, the Board may direct that the proceedings be so heard, notwithstanding any objection from the other party to the proceedings.

(3)

Where in the opinion of the Board any proceedings heard in camera ought to be reported, the Board may publish or authorise the publication of the facts of the case, the arguments and the decision relating to these proceedings without disclosing the name of the petitioner concerned.