Appeal transfer: administrative body may reassign appeals to higher appellate authority, appellant can demand reopening or rehearing. The amendment permits the Board to transfer appeals pending before an Appellate Assistant Commissioner and related matters to the Commissioner (Appeals) ... Summary
Appeal transfer: administrative body may reassign appeals to higher appellate authority, appellant can demand reopening or rehearing.
The amendment permits the Board to transfer appeals pending before an Appellate Assistant Commissioner and related matters to the Commissioner (Appeals) where the Board deems it necessary or expedient; the Commissioner (Appeals) may proceed from the stage at which the matter was transferred, and the appellant may demand reopening of prior proceedings or a rehearing before further action.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.