Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of <h1>Records to be furnished to the Commissioner: limits on originals and mandatory acknowledgement for delivery and return.</h1> Rule prescribes transmission of case records by the Tribunal to the Commissioner for executing commissions; original documents are required only when copies are inadequate or unobtainable without unreasonable expense or delay, and delivery and return must be effected against proper acknowledgement. The rule limits production of originals, mandates use of copies where sufficient, and imposes custodial accountability through acknowledgements, thereby regulating evidentiary transfer and procedural safeguards in commission execution under NCLT rules.
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