Order communication requirement: Tribunal must send the signed order to the assessee and the Commissioner after signature. Once the appellate tribunal signs an order under the Income-tax (Appellate Tribunal) Rules, it must cause the signed order to be communicated to both the assessee and the Commissioner; the provision imposes a duty on the tribunal to transmit the decision to those two recipients without prescribing further modalities.
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.
Order communication requirement: Tribunal must send the signed order to the assessee and the Commissioner after signature.
Once the appellate tribunal signs an order under the Income-tax (Appellate Tribunal) Rules, it must cause the signed order to be communicated to both the assessee and the Commissioner; the provision imposes a duty on the tribunal to transmit the decision to those two recipients without prescribing further modalities.
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