Transfer of proceedings: direct tax cases moved to Central Board of Direct Taxes; other matters to Indirect Taxes and Customs. Section 6 transfers pending proceedings by subject-matter: proceedings relating to direct taxes are transferred to the Central Board of Direct Taxes, other proceedings to the Central Board of Indirect Taxes and Customs; questions about the proper transfer are referred to the Central Government whose decision is final. The section also deems the appropriate new Board substituted for the Central Board of Revenue in any pending legal proceeding according to the same subject-matter division.
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 proceedings: direct tax cases moved to Central Board of Direct Taxes; other matters to Indirect Taxes and Customs.
Section 6 transfers pending proceedings by subject-matter: proceedings relating to direct taxes are transferred to the Central Board of Direct Taxes, other proceedings to the Central Board of Indirect Taxes and Customs; questions about the proper transfer are referred to the Central Government whose decision is final. The section also deems the appropriate new Board substituted for the Central Board of Revenue in any pending legal proceeding according to the same subject-matter division.
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