Electronic transmission of tribunal orders to the jurisdictional commissioner is mandated, with time-limit provisions applying accordingly. Section 254 is amended to require the Appellate Tribunal, for orders passed on or after 1 October 2026, to electronically a copy of the order to the jurisdictional Principal Commissioner or Commissioner through the designated portal. The amendment is deemed effective from 30 March 2026, and the Act's time-limit provisions for appeal, reference or revision apply accordingly.
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.
Electronic transmission of tribunal orders to the jurisdictional commissioner is mandated, with time-limit provisions applying accordingly.
Section 254 is amended to require the Appellate Tribunal, for orders passed on or after 1 October 2026, to electronically a copy of the order to the jurisdictional Principal Commissioner or Commissioner through the designated portal. The amendment is deemed effective from 30 March 2026, and the Act's time-limit provisions for appeal, reference or revision apply accordingly.
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