Appeals to higher judiciary expanded: Chief Commissioners, Commissioners and assessees may appeal tribunal orders; civil procedure rules apply.

Amendment permits the Chief Commissioner, the Commissioner or an assessee aggrieved to file appeals to the High Court from Appellate Tribunal orders; it changes the triggering event language from communication to the appellant to receipt by the assessee or the Chief Commissioner or Commissioner, omits the former clause (b), and provides that the Code of Civil Procedure provisions on appeals to the High Court shall, as far as may be, apply to these appeals.

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