Stay of proceedings: Tribunal may grant conditional stays subject to deposit or security and time bound appeal disposal. The clause empowers the Appellate Tribunal to hear appeals and pass orders, to rectify apparent mistakes within a limited period provided affected assessees are heard when liability increases, and to require a fee with rectification applications. It mandates communication of orders to the assessee and tax authority, allows the Tribunal discretion as to costs, directs time-bound disposal where possible, and provides for conditional temporary stays on proceedings subject to deposit or security and limits on aggregate stay duration; orders are final except as otherwise provided.
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.
Stay of proceedings: Tribunal may grant conditional stays subject to deposit or security and time bound appeal disposal.
The clause empowers the Appellate Tribunal to hear appeals and pass orders, to rectify apparent mistakes within a limited period provided affected assessees are heard when liability increases, and to require a fee with rectification applications. It mandates communication of orders to the assessee and tax authority, allows the Tribunal discretion as to costs, directs time-bound disposal where possible, and provides for conditional temporary stays on proceedings subject to deposit or security and limits on aggregate stay duration; orders are final except as otherwise provided.
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