Monetary limits for revision proposals are revised for departmental officers, with separate rules for provisional assessment orders. Revised monetary limits are prescribed for departmental officers to file revision proposals where no legal issue is involved, based on the disputed amount determined by the department. Separate limits apply to Assistant Commissioners, Deputy Commissioners, Joint Commissioners (Executive), Additional Commissioners Grade-1, and the Commissioner. For provisional assessment orders, the Zonal Additional Commissioner decides filing of revision proceedings without any monetary limit, by a reasoned order kept in the assessment file.
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 for revision proposals are revised for departmental officers, with separate rules for provisional assessment orders.
Revised monetary limits are prescribed for departmental officers to file revision proposals where no legal issue is involved, based on the disputed amount determined by the department. Separate limits apply to Assistant Commissioners, Deputy Commissioners, Joint Commissioners (Executive), Additional Commissioners Grade-1, and the Commissioner. For provisional assessment orders, the Zonal Additional Commissioner decides filing of revision proceedings without any monetary limit, by a reasoned order kept in the assessment file.
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 
