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AI Drafter

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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        Case ID :

        2019 (1) TMI 1502 - SC - FEMA

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        FERA repeal and FEMA saving provisions preserve appellate jurisdiction with the Appellate Tribunal for old adjudication orders Appeals against adjudication orders passed under section 51 of FERA in proceedings begun before repeal were held to continue under the FEMA saving ...
                      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.

                          FERA repeal and FEMA saving provisions preserve appellate jurisdiction with the Appellate Tribunal for old adjudication orders

                          Appeals against adjudication orders passed under section 51 of FERA in proceedings begun before repeal were held to continue under the FEMA saving framework, so the appellate forum remained the Appellate Tribunal under section 19 of FEMA. Section 49(5)(b) was read as preserving the existing appellate scheme for FERA matters and transferring pending appeals from the erstwhile Appellate Board to the Appellate Tribunal. The Special Director (Appeals) was treated as a separate, subordinate forum for FEMA adjudication orders and not as the correct forum for appeals from FERA orders. This avoided inconsistent appellate routes and differing further appeal rights for similarly placed parties.




                          Issues: Whether an appeal filed after the repeal of FERA, against an adjudication order passed under section 51 of FERA in proceedings initiated earlier, lay to the Special Director (Appeals) under section 17 of FEMA or to the Appellate Tribunal under section 19 of FEMA.

                          Analysis: The repeal and saving provisions of FEMA, particularly section 49(5)(b), were read as continuing the appellate scheme for matters arising under the repealed FERA and transferring pending appeals from the erstwhile Appellate Board to the Appellate Tribunal. The statutory scheme showed that appeals against orders under section 51 of FERA, whether filed before or after 01.06.2000, were intended to be heard by the same appellate forum. The Special Director (Appeals) was held to be a different and subordinate forum meant for appeals against orders of adjudicating authorities under FEMA, and not for appeals from FERA adjudication orders. A contrary view would create an anomalous position where similarly situated appellants would have different appellate routes and further appeal rights.

                          Conclusion: The appeal lay only to the Appellate Tribunal under section 19 of FEMA, not to the Special Director (Appeals); the High Court's view was reversed.


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                          ActsIncome Tax
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