Appeals to the Appellate Tribunal: procedural limits, payment or security requirements, and confined grounds govern tax appeals. Appeals lie to the Appellate Tribunal against specified Commissioner decisions, subject to non-appealability and the Commissioner's reassessment power. Appeals must follow prescribed formality, fees and timelines and, for assessments, generally require proof of payment or prescribed security; appellants are limited to matters and grounds in their objection but may adduce new evidence for good reasons. The Tribunal may confirm, reduce, annul or otherwise determine issues, must give written reasons, can substitute orders and re-exercise Commissioner powers, and may remit with refund obligations; it may rectify apparent errors and review orders with opportunity to be heard.
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.
Appeals to the Appellate Tribunal: procedural limits, payment or security requirements, and confined grounds govern tax appeals.
Appeals lie to the Appellate Tribunal against specified Commissioner decisions, subject to non-appealability and the Commissioner's reassessment power. Appeals must follow prescribed formality, fees and timelines and, for assessments, generally require proof of payment or prescribed security; appellants are limited to matters and grounds in their objection but may adduce new evidence for good reasons. The Tribunal may confirm, reduce, annul or otherwise determine issues, must give written reasons, can substitute orders and re-exercise Commissioner powers, and may remit with refund obligations; it may rectify apparent errors and review orders with opportunity to be heard.
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