Limitation for departmental appeals applies to appeals filed following tax administration orders, treated and processed as regular appeals. The statutory time limit for filing appeals applies to departmental applications filed consequent to an order of the Commissioner; such applications are to be treated as appeals and all provisions governing appeals apply, meaning those departmental filings are subject to the same filing deadlines and appellate framework as ordinary appeals.
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.
Limitation for departmental appeals applies to appeals filed following tax administration orders, treated and processed as regular appeals.
The statutory time limit for filing appeals applies to departmental applications filed consequent to an order of the Commissioner; such applications are to be treated as appeals and all provisions governing appeals apply, meaning those departmental filings are subject to the same filing deadlines and appellate framework as ordinary appeals.
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