Transfer of pending appeals: appeals before Deputy Commissioner (Appeals) during transitional period move to Commissioner (Appeals) to continue. The amendment adds a transitional transfer provision in section 246 directing that appeals filed before the Deputy Commissioner (Appeals) during the transitional period and any connected pending matters stand transferred to the Commissioner (Appeals), and that the Commissioner may proceed with such appeals or matters from the stage at which they stood on the transfer 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.
Transfer of pending appeals: appeals before Deputy Commissioner (Appeals) during transitional period move to Commissioner (Appeals) to continue.
The amendment adds a transitional transfer provision in section 246 directing that appeals filed before the Deputy Commissioner (Appeals) during the transitional period and any connected pending matters stand transferred to the Commissioner (Appeals), and that the Commissioner may proceed with such appeals or matters from the stage at which they stood on the transfer date.
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