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        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.

        <h1>Scope for filing revision: examine tribunal orders for erroneous decisions or undetermined questions of law and prepare reasoned remarks.</h1> Assessing and intelligence officers must scrutinize appellate Tribunal orders prejudicial to revenue for erroneous decisions or failure to decide a question of law, prepare fact based, reasoned remarks supported by statutory analysis and legal opinion where necessary, and submit those remarks for second level verification to the District Joint Commissioner or Joint Commissioner (Intelligence & Enforcement) before transmission to the Joint Commissioner (Law); Joint Commissioners must ensure sufficiency of remarks and, if revision is approved, monitor filing and progress before the High Court.

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