Non-appealability of specified tax orders limits appellate review for transfer, seizure, prosecution sanction, and certain assessment-related orders. The Act bars appeals against certain State-tax decisions: transfer of proceedings between officers, seizure or retention of books of account, registers and other documents, orders sanctioning prosecution under the Act, and orders passed under section 80; these exclusions apply notwithstanding any other provision of the Act.
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-appealability of specified tax orders limits appellate review for transfer, seizure, prosecution sanction, and certain assessment-related orders.
The Act bars appeals against certain State-tax decisions: transfer of proceedings between officers, seizure or retention of books of account, registers and other documents, orders sanctioning prosecution under the Act, and orders passed under section 80; these exclusions apply notwithstanding any other provision of the Act.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.