TaxTMI 
TaxTMI 
Question - What are the proposed changes in procedure for appeal by revenue in Finance Bill 2015 ?
Procedure for appeal by revenue when an identical question of law is pending before Supreme Court
28 Feb 2015 
1 Reply 
1789 Views Asked by
Appeal deferral procedure: Revenue may defer appeals while identical legal question is pending before Supreme Court, subject to assessee consent.
A proposed section permits the revenue to defer appeals on identical legal questions pending in the Supreme Court by directing the Assessing Officer to apply to the Appellate Tribunal to file an appeal only after the earlier case becomes final, but only if the assessee accepts the identity of the questions; if no acceptance is given or if the Supreme Court later rules for the Department and the Commissioner (Appeals)'s order is non conforming, the Commissioner may direct immediate appeal and other appellate provisions apply. (AI Summary)
A proposed section permits the revenue to defer appeals on identical legal questions pending in the Supreme Court by directing the Assessing Officer to apply to the Appellate Tribunal to file an appeal only after the earlier case becomes final, but only if the assessee accepts the identity of the questions; if no acceptance is given or if the Supreme Court later rules for the Department and the Commissioner (Appeals)'s order is non conforming, the Commissioner may direct immediate appeal and other appellate provisions apply. (AI Summary)