Dispute Resolution Panel directions excluded from specified Income tax Act provisions, narrowing the scope of those procedural references. The enactment amends subsection (1) by substituting in clause (a) the reference to orders under sub section (3) of section 143 with language excluding orders passed pursuant to directions of the Dispute Resolution Panel, and by inserting in clause (b) after the reference to orders under section 147 an express exclusion for orders passed pursuant to directions of the Dispute Resolution Panel.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Dispute Resolution Panel directions excluded from specified Income tax Act provisions, narrowing the scope of those procedural references.
The enactment amends subsection (1) by substituting in clause (a) the reference to orders under sub section (3) of section 143 with language excluding orders passed pursuant to directions of the Dispute Resolution Panel, and by inserting in clause (b) after the reference to orders under section 147 an express exclusion for orders passed pursuant to directions of the Dispute Resolution Panel.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
