Transfer of pending tax cases shifts jurisdiction and permits fresh or continued hearings before designated tribunal. All tax matters and proceedings pending before High Courts as of the notified date are transferred to the National Tax Tribunal; the High Court must forward records, and the Tribunal may proceed from the stage of transfer, an earlier stage, or de novo. The Chairperson shall constitute a Bench of such number of Members as deemed fit to hear transferred cases.
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 pending tax cases shifts jurisdiction and permits fresh or continued hearings before designated tribunal.
All tax matters and proceedings pending before High Courts as of the notified date are transferred to the National Tax Tribunal; the High Court must forward records, and the Tribunal may proceed from the stage of transfer, an earlier stage, or de novo. The Chairperson shall constitute a Bench of such number of Members as deemed fit to hear transferred cases.
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