Summary disposal of pending appeals scheme enables remand and reframing of ex parte assessments after dealer application within seven working days. The Special Drive for Disposal of Pending Appeals allows dealers who appealed ex-parte assessments or who could not produce statutory forms at assessment to apply in prescribed formats ('SDPA-X' or 'SDPA-F') with enclosures and proof of stay deposit; the Appellate Authority will acknowledge the application and issue an appellate/remand order directing re-framing of the assessment by the Assessing Authority within seven working days, and the scheme is operative only for a limited period.
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.
Summary disposal of pending appeals scheme enables remand and reframing of ex parte assessments after dealer application within seven working days.
The Special Drive for Disposal of Pending Appeals allows dealers who appealed ex-parte assessments or who could not produce statutory forms at assessment to apply in prescribed formats ('SDPA-X' or 'SDPA-F') with enclosures and proof of stay deposit; the Appellate Authority will acknowledge the application and issue an appellate/remand order directing re-framing of the assessment by the Assessing Authority within seven working days, and the scheme is operative only for a limited period.
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