Monetary limits on tax appeals require filing review or recall petitions as advised, despite policies limiting higher appeals. Field officers must file either a review petition or a recall petition in the High Court as recommended by the Senior Standing Counsel; recall may be used where review time limits have lapsed. Even where the Board has decided not to pursue higher petitions for cases of small tax effect, review or recall petitions are to be filed if an appeal to the High Court was permissible under the instructions applicable at the time of the original filing.
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.
Monetary limits on tax appeals require filing review or recall petitions as advised, despite policies limiting higher appeals.
Field officers must file either a review petition or a recall petition in the High Court as recommended by the Senior Standing Counsel; recall may be used where review time limits have lapsed. Even where the Board has decided not to pursue higher petitions for cases of small tax effect, review or recall petitions are to be filed if an appeal to the High Court was permissible under the instructions applicable at the time of the original filing.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
