Appeal disposal timeframe: Joint Commissioner or Commissioner (Appeals) to, where possible, hear and decide appeals within one year. References to Commissioner (Appeals) in specified procedural subsections are replaced by Joint Commissioner (Appeals) or the Commissioner (Appeals). A new provision directs that, where possible, the Joint Commissioner (Appeals) or the Commissioner (Appeals) shall hear and decide each appeal within one year from the end of the financial year in which the appeal was filed or transferred under the relevant appeal or transfer provisions. The proviso is amended to permit the Central Government to amend, by notification, any directions issued under that subsection on or before the stated cutoff, deemed effective from the start of the subsequent financial year.
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.
Appeal disposal timeframe: Joint Commissioner or Commissioner (Appeals) to, where possible, hear and decide appeals within one year.
References to Commissioner (Appeals) in specified procedural subsections are replaced by Joint Commissioner (Appeals) or the Commissioner (Appeals). A new provision directs that, where possible, the Joint Commissioner (Appeals) or the Commissioner (Appeals) shall hear and decide each appeal within one year from the end of the financial year in which the appeal was filed or transferred under the relevant appeal or transfer provisions. The proviso is amended to permit the Central Government to amend, by notification, any directions issued under that subsection on or before the stated cutoff, deemed effective from the start of the subsequent financial year.
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