Timely appellate orders: require issuance within fifteen days of last hearing to prevent taxpayer hardship and administrative delay. Appellate authorities must issue orders within 15 days of the last hearing or receipt of written submissions; non-compliance will be viewed adversely. The directive applies to Commissioners of Income-tax (Appeals) and to CIT (Administration)/CCIT for matters within their purview under Income-tax and allied direct tax provisions, and strict compliance is required by the Board.
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.
Timely appellate orders: require issuance within fifteen days of last hearing to prevent taxpayer hardship and administrative delay.
Appellate authorities must issue orders within 15 days of the last hearing or receipt of written submissions; non-compliance will be viewed adversely. The directive applies to Commissioners of Income-tax (Appeals) and to CIT (Administration)/CCIT for matters within their purview under Income-tax and allied direct tax provisions, and strict compliance is required by the Board.
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