Income tax appeal applications must be heard by the same bench unless senior officers direct reassignment. The rule provides that the bench which heard the appeal giving rise to an application shall hear that application, subject to directions otherwise from the President, Senior Vice President or Vice President. It establishes continuity in bench assignment for appeal applications while permitting specified senior officers to reassign the hearing.
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.
Income tax appeal applications must be heard by the same bench unless senior officers direct reassignment.
The rule provides that the bench which heard the appeal giving rise to an application shall hear that application, subject to directions otherwise from the President, Senior Vice President or Vice President. It establishes continuity in bench assignment for appeal applications while permitting specified senior officers to reassign the hearing.
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