Withdrawal of prosecution: notify trial court when tax appellate reductions are accepted to facilitate complaint discharge. Where appellate reductions in quantum or penalty are accepted by the Department, Chief Commissioners must direct Departmental Prosecution Counsel to inform the Trial Court of the changed circumstances and resulting infirmity in the prosecution complaint, rather than forwarding proposals for withdrawal to the Board, to facilitate disposal and discharge of the complaint.
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.
Withdrawal of prosecution: notify trial court when tax appellate reductions are accepted to facilitate complaint discharge.
Where appellate reductions in quantum or penalty are accepted by the Department, Chief Commissioners must direct Departmental Prosecution Counsel to inform the Trial Court of the changed circumstances and resulting infirmity in the prosecution complaint, rather than forwarding proposals for withdrawal to the Board, to facilitate disposal and discharge of the complaint.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.