Appeal pendency: prioritize disposal of long standing income tax appeals to prevent accumulation and ensure timely resolution. The instruction requires administrative revenue authorities to prioritize elimination of long standing appeal pendency in income tax cases, noting the Public Accounts Committee's expectation that appeals should not remain pending beyond a three year period. Appellate authorities and Commissioners/Addl. Commissioners must give due priority to old appeals and pending revision petitions and ensure their prompt disposal to prevent accumulation and reduce backlog.
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.
Appeal pendency: prioritize disposal of long standing income tax appeals to prevent accumulation and ensure timely resolution.
The instruction requires administrative revenue authorities to prioritize elimination of long standing appeal pendency in income tax cases, noting the Public Accounts Committee's expectation that appeals should not remain pending beyond a three year period. Appellate authorities and Commissioners/Addl. Commissioners must give due priority to old appeals and pending revision petitions and ensure their prompt disposal to prevent accumulation and reduce backlog.
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