Non-appealable orders: certain administrative actions like transfers, seizure, prosecution sanctions, and specific orders are excluded from appeal. Section 121 excludes appeals against specified State tax officer decisions: orders directing transfer of proceedings between officers; orders authorising seizure or retention of books, registers and other documents; orders sanctioning prosecution under the Act; and orders falling under the Act's specified provision.
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.
Non-appealable orders: certain administrative actions like transfers, seizure, prosecution sanctions, and specific orders are excluded from appeal.
Section 121 excludes appeals against specified State tax officer decisions: orders directing transfer of proceedings between officers; orders authorising seizure or retention of books, registers and other documents; orders sanctioning prosecution under the Act; and orders falling under the Act's specified provision.
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