Monetary limits on appeals may restrict tax officer filings but do not establish acquiescence in legal issues. The Commissioner, on Council recommendations, may issue orders fixing monetary limits to regulate filing of appeals or applications by State tax officers; non filing under those orders does not prevent later appeals in similar cases and does not constitute the officer's acquiescence, and appellate bodies must consider the circumstances of non filing when hearing appeals.
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 may restrict tax officer filings but do not establish acquiescence in legal issues.
The Commissioner, on Council recommendations, may issue orders fixing monetary limits to regulate filing of appeals or applications by State tax officers; non filing under those orders does not prevent later appeals in similar cases and does not constitute the officer's acquiescence, and appellate bodies must consider the circumstances of non filing when hearing appeals.
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