Appeal time limits require prompt filing; taxpayers have a shorter filing period while departments have an extended review period. The aggrieved person must file an appeal before the Tribunal within 3 months from receipt of the order; the department must complete review proceedings and file an appeal within 6 months from the date of passing the order under revision.
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.
Appeal time limits require prompt filing; taxpayers have a shorter filing period while departments have an extended review period.
The aggrieved person must file an appeal before the Tribunal within 3 months from receipt of the order; the department must complete review proceedings and file an appeal within 6 months from the date of passing the order under revision.
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