Decision not to file appeals: jurisdictional CCIT's choice will not be referred to a CCsIT panel under the procedure. Where a jurisdictional CCIT proposes or decides not to file an appeal before the High Court, the case will not be referred to the panel of CCsIT constituted for decisions on filing appeals; the panel and referral procedure therefore applies to decisions to file appeals but does not apply to decisions not to file, and this clarification is to be communicated to all concerned.
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.
Decision not to file appeals: jurisdictional CCIT's choice will not be referred to a CCsIT panel under the procedure.
Where a jurisdictional CCIT proposes or decides not to file an appeal before the High Court, the case will not be referred to the panel of CCsIT constituted for decisions on filing appeals; the panel and referral procedure therefore applies to decisions to file appeals but does not apply to decisions not to file, and this clarification is to be communicated to all concerned.
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