Monetary limits on appeals may restrict filing but do not imply officer acquiescence in disputed legal issues. The provision empowers the Board, on Council recommendation, to issue orders fixing monetary limits on appeals by central tax officers to regulate filing. Non-filing under those directions does not prevent the officer from filing in other cases with similar legal issues and does not constitute acquiescence by the officer; tribunals and courts must consider the circumstances of non-filing pursuant to such administrative directions.
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.
Monetary limits on appeals may restrict filing but do not imply officer acquiescence in disputed legal issues.
The provision empowers the Board, on Council recommendation, to issue orders fixing monetary limits on appeals by central tax officers to regulate filing. Non-filing under those directions does not prevent the officer from filing in other cases with similar legal issues and does not constitute acquiescence by the officer; tribunals and courts must consider the circumstances of non-filing pursuant to such administrative directions.
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