Deemed nullification of specified tax orders leads to refunds and revocation of attachments, with expedited implementation required. Order under sub-rule (7) of rule 11UF treats specified prior tax orders as never passed, directs refunds as set out in the Table, and mandates revocation of related attachments. The assessing officer must implement the order, issue refunds, revoke attachments and withdraw or intimate withdrawal of appeals or proceedings within fifteen days of receipt. The order also provides that no interest under the relevant interest provision will be payable to the declarant per the explanatory proviso. Recipients include the declarant, assessing officer and concerned appellate forum.
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.
Deemed nullification of specified tax orders leads to refunds and revocation of attachments, with expedited implementation required.
Order under sub-rule (7) of rule 11UF treats specified prior tax orders as never passed, directs refunds as set out in the Table, and mandates revocation of related attachments. The assessing officer must implement the order, issue refunds, revoke attachments and withdraw or intimate withdrawal of appeals or proceedings within fifteen days of receipt. The order also provides that no interest under the relevant interest provision will be payable to the declarant per the explanatory proviso. Recipients include the declarant, assessing officer and concerned appellate forum.
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