Time bound appeal disposal: Commissioner (Appeals) may decide appeals within one year from the end of the filing financial year. A new sub section (4A) to section 22 of the Expenditure tax Act provides that, where it is possible, the Commissioner (Appeals) may hear and determine every appeal within one year from the end of the financial year in which the appeal is filed under sub section (1); the amendment inserts this time limit after sub section (4) and is effective from the stated commencement date.
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.
Time bound appeal disposal: Commissioner (Appeals) may decide appeals within one year from the end of the filing financial year.
A new sub section (4A) to section 22 of the Expenditure tax Act provides that, where it is possible, the Commissioner (Appeals) may hear and determine every appeal within one year from the end of the financial year in which the appeal is filed under sub section (1); the amendment inserts this time limit after sub section (4) and is effective from the stated commencement date.
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