Settlement procedure for tax disputes: administrative resolution of interpretative and factual issues encouraged to avoid protracted litigation. A procedural instruction requires that novel questions of law proceed through normal appeals, while interpretative and factual disputes be decided administratively by the Chief Commissioner of Income Tax with the public sector undertaking, with referral to the Ministry of Law or Attorney General if needed, and instructs officers to implement this approach to avoid protracted litigation.
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.
Settlement procedure for tax disputes: administrative resolution of interpretative and factual issues encouraged to avoid protracted litigation.
A procedural instruction requires that novel questions of law proceed through normal appeals, while interpretative and factual disputes be decided administratively by the Chief Commissioner of Income Tax with the public sector undertaking, with referral to the Ministry of Law or Attorney General if needed, and instructs officers to implement this approach to avoid protracted litigation.
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