Tax appeal procedure: respondents must be given reasonable time to consult the commissioner and instruct representatives. Rule 21 requires that, when fixing the date for a respondent to appear and answer an appeal under section 253(1), the tribunal must allow a reasonable time for communication with the Commissioner through proper channels and for issuing instructions to an authorised representative to appear and answer on the respondent's behalf.
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.
Tax appeal procedure: respondents must be given reasonable time to consult the commissioner and instruct representatives.
Rule 21 requires that, when fixing the date for a respondent to appear and answer an appeal under section 253(1), the tribunal must allow a reasonable time for communication with the Commissioner through proper channels and for issuing instructions to an authorised representative to appear and answer on the respondent's behalf.
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