Commissioner's Review Orders Deemed Illegal; Assessees' Appeals Allowed

The Appellate Tribunal CEGAT, New Delhi held that the Commissioner lacked jurisdiction to review orders and direct filing of appeals under Section 35E(3). Consequently, the actions taken by the Commissioner were deemed illegal and without jurisdiction. The appeals filed by the assessees were allowed, and consequential relief was granted to them.

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The Appellate Tribunal CEGAT, New Delhi disposed of four appeals and two miscellaneous applications regarding the Commissioner's power to review orders and direct filing of appeals under sub-section (3) of Section 35E. The Tribunal found that the Commissioner did not have jurisdiction to review orders and issue directions to file appeals, making such actions illegal and without jurisdiction. As a result, the appeals filed by the assessees were allowed, and consequential relief was granted to them.

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