Monetary limits on appeals can regulate officer litigation but do not amount to acquiescence in decisions. The Commissioner may prescribe monetary limits by directions to regulate filing of appeals by State tax officers; non filing under those directions does not prevent filing in other similar cases and does not amount to acquiescence; appellate bodies must consider the circumstances under which appeals were not filed.
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.
Monetary limits on appeals can regulate officer litigation but do not amount to acquiescence in decisions.
The Commissioner may prescribe monetary limits by directions to regulate filing of appeals by State tax officers; non filing under those directions does not prevent filing in other similar cases and does not amount to acquiescence; appellate bodies must consider the circumstances under which appeals were not filed.
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