Appellate authority designations: appeals now lie to specified higher tax officers, clarifying hierarchical appellate forum and jurisdiction. The order authorises specified officers to act as Appellate Authorities under section 107, pairing adjudicating authorities with their respective appellate forums: State Tax Officer/Deputy Commissioner to Senior Joint Commissioner; Joint Commissioner to Senior Joint Commissioner or Additional Commissioner; Senior Joint Commissioner to Additional Commissioner; and Additional Commissioner to Special Commissioner, with the arrangement effective from the commencement date stated in the order.
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.
Appellate authority designations: appeals now lie to specified higher tax officers, clarifying hierarchical appellate forum and jurisdiction.
The order authorises specified officers to act as Appellate Authorities under section 107, pairing adjudicating authorities with their respective appellate forums: State Tax Officer/Deputy Commissioner to Senior Joint Commissioner; Joint Commissioner to Senior Joint Commissioner or Additional Commissioner; Senior Joint Commissioner to Additional Commissioner; and Additional Commissioner to Special Commissioner, with the arrangement effective from the commencement date stated in the order.
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