Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- π Narrow down results with higher precision
Try it now in Case Laws β


Just a moment...
Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Board-set monetary thresholds limit when central tax officers may appeal; non-filing doesn't waive issues and reasons must be considered.</h1> The provision empowers the Board, on Council recommendation, to prescribe monetary thresholds governing when a central tax officer may file appeals or applications. Failure by the officer to appeal a decision pursuant to those instructions does not bar the officer from appealing other cases with similar legal issues, nor may any party assert that the officer's non-filing constitutes acquiescence on the disputed issue. Tribunals and courts must consider the circumstances that led to the officer's non-filing under the prescribed orders or directions.