Appeal fee requirement and four-year hearing deadline for appeals to the Appellate Tribunal, with costs at tribunal discretion. The amendment requires that appeals not relatable to net wealth as computed by the Assessing Officer be accompanied by a prescribed fee, permits the Appellate Tribunal to, where possible, hear and decide appeals within four years from the end of the financial year in which they are filed, grants the Tribunal discretion to award costs, and expands the provision's cross-references to include an additional related statutory provision.
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 fee requirement and four-year hearing deadline for appeals to the Appellate Tribunal, with costs at tribunal discretion.
The amendment requires that appeals not relatable to net wealth as computed by the Assessing Officer be accompanied by a prescribed fee, permits the Appellate Tribunal to, where possible, hear and decide appeals within four years from the end of the financial year in which they are filed, grants the Tribunal discretion to award costs, and expands the provision's cross-references to include an additional related statutory provision.
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