Appellate Tribunal rules Section 35C(2) inapplicable to order refusing appeal admission.

The Appellate Tribunal CEGAT, Mumbai dismissed the application challenging the Tribunal's order that refused to admit the assessee's appeal, determining that Section 35C(2) of the Act did not apply to such orders.

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The legal judgment by the Appellate Tribunal CEGAT, Mumbai in 2001 (3) TMI 212 involved an application against the Tribunal's order declining to admit the appeal of the assessee. The provisions of Section 35C(2) of the Act were found not to apply to such an order. The application was dismissed.

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