Interim Board substitution applies to pending settlement applications, altering procedural wording and permitting a limited extension of time limits. From 1 April 2025, specified subsections of the procedural provision shall apply to pending applications with textual substitutions replacing 'Settlement Commission' with 'Interim Board', altering 'seven days from the date of order' to 'seven days from the date of receipt of the order', and substituting 'Bench' with 'Interim Board'; sub section (10) will read as if it referred to 'Settlement Commission or Interim Board'. The Interim Board may, within three months of its constitution, extend the time limit in sub section (6) for recorded reasons by up to twelve months from constitution.
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.
Interim Board substitution applies to pending settlement applications, altering procedural wording and permitting a limited extension of time limits.
From 1 April 2025, specified subsections of the procedural provision shall apply to pending applications with textual substitutions replacing "Settlement Commission" with "Interim Board", altering "seven days from the date of order" to "seven days from the date of receipt of the order", and substituting "Bench" with "Interim Board"; sub section (10) will read as if it referred to "Settlement Commission or Interim Board". The Interim Board may, within three months of its constitution, extend the time limit in sub section (6) for recorded reasons by up to twelve months from constitution.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
