Appeal to Appellate Authority: procedural conditions and payment deposit requirements govern stay of recovery and hearing process. Appeals to the prescribed Appellate Authority lie against adjudicating authority orders under the Ordinance or the central Act, subject to filing time limits and prescribed form. The Commissioner may require a subordinate officer to file an appeal on points specified. An appeal requires payment of admitted amounts and a deposit of a portion of disputed tax, which stays recovery of the balance; the Appellate Authority shall hear parties, may grant limited adjournments and additions of grounds, and after inquiry pass a written order stating points, decisions and reasons, with specific safeguards before enhancing penalties or requiring additional tax.
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 to Appellate Authority: procedural conditions and payment deposit requirements govern stay of recovery and hearing process.
Appeals to the prescribed Appellate Authority lie against adjudicating authority orders under the Ordinance or the central Act, subject to filing time limits and prescribed form. The Commissioner may require a subordinate officer to file an appeal on points specified. An appeal requires payment of admitted amounts and a deposit of a portion of disputed tax, which stays recovery of the balance; the Appellate Authority shall hear parties, may grant limited adjournments and additions of grounds, and after inquiry pass a written order stating points, decisions and reasons, with specific safeguards before enhancing penalties or requiring additional tax.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
