Transfer of pending tax applications to Commissioner with right to demand re hearing and extended time limits. Amendments modify section 132 by extending prescribed time limits, replacing the notified authority with the Commissioner, and inserting a provision transferring pending applications to the Commissioner who may continue them from their existing stage; applicants may demand re hearing before further proceedings.
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 tax applications to Commissioner with right to demand re hearing and extended time limits.
Amendments modify section 132 by extending prescribed time limits, replacing the notified authority with the Commissioner, and inserting a provision transferring pending applications to the Commissioner who may continue them from their existing stage; applicants may demand re hearing before further proceedings.
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