Appeal to Appellate Tribunal permitted for assessee against Assistant Commissioner orders after communication, within the prescribed period. The substituted subsection allows an assessee who objects to an order passed by the Appellate Assistant Commissioner under certain provisions or to an order passed by the Inspecting Assistant Commissioner under a specified provision to appeal to the Appellate Tribunal within the prescribed period counted from the date the order is communicated to the assessee.
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 to Appellate Tribunal permitted for assessee against Assistant Commissioner orders after communication, within the prescribed period.
The substituted subsection allows an assessee who objects to an order passed by the Appellate Assistant Commissioner under certain provisions or to an order passed by the Inspecting Assistant Commissioner under a specified provision to appeal to the Appellate Tribunal within the prescribed period counted from the date the order is communicated to the assessee.
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