Power of remand removed: Commissioner(Appeals) must not remit cases and should exercise adjudicatory modification powers. The 2001 amendment to Section 35A(3)/Section 128A(3) removed the Commissioner (Appeals)' statutory power to remit matters to the adjudicating authority; the Supreme Court observed the remand power was withdrawn, while noting Commissioners (Appeals) retain adjudicatory authority to add or subtract items and their orders can operate as assessment orders. Divergent High Court decisions exist, but the Board instructs Commissioners to follow the Supreme Court and Punjab & Haryana High Court rulings, direct Commissioners (Appeals) accordingly, acknowledge receipt, and endorse copies of local instructions to 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.
Power of remand removed: Commissioner(Appeals) must not remit cases and should exercise adjudicatory modification powers.
The 2001 amendment to Section 35A(3)/Section 128A(3) removed the Commissioner (Appeals)' statutory power to remit matters to the adjudicating authority; the Supreme Court observed the remand power was withdrawn, while noting Commissioners (Appeals) retain adjudicatory authority to add or subtract items and their orders can operate as assessment orders. Divergent High Court decisions exist, but the Board instructs Commissioners to follow the Supreme Court and Punjab & Haryana High Court rulings, direct Commissioners (Appeals) accordingly, acknowledge receipt, and endorse copies of local instructions to the Board.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
