Monetary limits for appeals can bar a State tax officer from filing certain appeals while preserving rights in similar cases. The Commissioner, on the Council's recommendations, may issue directions fixing monetary limits to regulate filing of appeals or applications by State tax officers; non filing under those directions does not preclude filing in other cases involving similar issues nor constitute the officer's acquiescence, and tribunals or courts must consider the circumstances of such non filing.
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 for appeals can bar a State tax officer from filing certain appeals while preserving rights in similar cases.
The Commissioner, on the Council's recommendations, may issue directions fixing monetary limits to regulate filing of appeals or applications by State tax officers; non filing under those directions does not preclude filing in other cases involving similar issues nor constitute the officer's acquiescence, and tribunals or courts must consider the circumstances of such non filing.
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