Appeals to Appellate Tribunal permit challenging specified tax orders subject to time limits, cross objections, and tribunal discretion. Appeals to the Appellate Tribunal lie against specified orders of Commissioners, Commissioners (Appeals), Assessing Officers and orders under Dispute Resolution Panel directions; the Commissioner may direct appeals from Commissioner (Appeals) orders, while orders concerning public sector companies are excluded. Appeals and cross objections must be filed within prescribed periods from communication or notice, subject to the Tribunal's discretion to admit delayed filings for sufficient cause within a further statutory limit. Appeals require prescribed form, verification, and payment of prescribed fees.
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.
Appeals to Appellate Tribunal permit challenging specified tax orders subject to time limits, cross objections, and tribunal discretion.
Appeals to the Appellate Tribunal lie against specified orders of Commissioners, Commissioners (Appeals), Assessing Officers and orders under Dispute Resolution Panel directions; the Commissioner may direct appeals from Commissioner (Appeals) orders, while orders concerning public sector companies are excluded. Appeals and cross objections must be filed within prescribed periods from communication or notice, subject to the Tribunal's discretion to admit delayed filings for sufficient cause within a further statutory limit. Appeals require prescribed form, verification, and payment of prescribed fees.
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