Appellate procedure: appeals must be kept pending and filed regardless of revenue effect pending High Court reference. Directs Commissioners to instruct the Appellate Assistant Commissioner to keep appeals pending where a Tribunal Bench decision was not accepted and a High Court reference has been filed, noting the issue may recur despite small revenue in individual cases. Clarifies that if AAC/ITAT disposed appeals following the adverse Bench decision, appeals or references should still be filed to keep the question open, and that the usual monetary limits in prior instruction No.442 will not apply-appeals/references must be filed irrespective of revenue effect.
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.
Appellate procedure: appeals must be kept pending and filed regardless of revenue effect pending High Court reference.
Directs Commissioners to instruct the Appellate Assistant Commissioner to keep appeals pending where a Tribunal Bench decision was not accepted and a High Court reference has been filed, noting the issue may recur despite small revenue in individual cases. Clarifies that if AAC/ITAT disposed appeals following the adverse Bench decision, appeals or references should still be filed to keep the question open, and that the usual monetary limits in prior instruction No.442 will not apply-appeals/references must be filed irrespective of revenue effect.
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