Stay orders in tax appeals now require Tribunal to dispose appeals within a fixed statutory period or stay automatically vacates. The amendment mandates that where a stay order is made in proceedings relating to an appeal under section 253(1), the Appellate Tribunal must dispose of the appeal within one hundred and eighty days from the date of the order; if not disposed within that period, the stay order stands vacated at the expiry of that period.
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 orders in tax appeals now require Tribunal to dispose appeals within a fixed statutory period or stay automatically vacates.
The amendment mandates that where a stay order is made in proceedings relating to an appeal under section 253(1), the Appellate Tribunal must dispose of the appeal within one hundred and eighty days from the date of the order; if not disposed within that period, the stay order stands vacated at the expiry of that period.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.