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        Direct Taxes

        Para 7 - Appeal or revision

        E-Dispute Resolution Scheme, 2022

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        No appeal or revision against modified orders under the e-dispute resolution framework for direct taxes. Paragraph 7 establishes that no appeal or revision is permitted against a modified order issued under the e-Dispute Resolution Scheme, 2022, operating in the direct tax context to render modified orders final and precluding further appellate or revisional remedies.
                          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.

                                No appeal or revision against modified orders under the e-dispute resolution framework for direct taxes.

                                Paragraph 7 establishes that no appeal or revision is permitted against a modified order issued under the e-Dispute Resolution Scheme, 2022, operating in the direct tax context to render modified orders final and precluding further appellate or revisional remedies.


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