New appellate authority for tax laws established; procedural actions on previously disposed appeals may proceed unchanged. Implements amendments in the First Schedule to establish a new appellate authority under the Income-tax, Wealth-tax, Gift-tax, Companies (Profits) Surtax and Interest-tax Acts; preserves that actions taken after commencement relating to appeals disposed of by an Appellate Assistant Commissioner or a Commissioner before commencement can be undertaken as if the amendments had not been enacted; commencement is by Central Government notification in the Official Gazette.
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Provisions expressly mentioned in the judgment/order text.
New appellate authority for tax laws established; procedural actions on previously disposed appeals may proceed unchanged.
Implements amendments in the First Schedule to establish a new appellate authority under the Income-tax, Wealth-tax, Gift-tax, Companies (Profits) Surtax and Interest-tax Acts; preserves that actions taken after commencement relating to appeals disposed of by an Appellate Assistant Commissioner or a Commissioner before commencement can be undertaken as if the amendments had not been enacted; commencement is by Central Government notification in the Official Gazette.
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