Objection disposal deadline: hearing authorities must conclude objection proceedings within prescribed time to prevent prolonged stay of tax demands. Objections against notices of demand or assessment stay the demand under Section 35(2), and the objection hearing authority must dispose of objections within the statutory timeframe prescribed by Section 74(7) to prevent prolonged locking of demands; the circular directs departmental compliance and dissemination of this instruction.
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.
Objection disposal deadline: hearing authorities must conclude objection proceedings within prescribed time to prevent prolonged stay of tax demands.
Objections against notices of demand or assessment stay the demand under Section 35(2), and the objection hearing authority must dispose of objections within the statutory timeframe prescribed by Section 74(7) to prevent prolonged locking of demands; the circular directs departmental compliance and dissemination of this instruction.
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