Change of corporate management after approved resolution plan - writ maintainable; property attachment not 'transfer' under PBPT; Section 32A protecti...
Annuloplasty band classification as implanted therapeutic appliance, not anatomical replacement, resulting in classification under tariff heading for ...
De-notification of Customs Area and termination of Container Freight Station custodian and Customs Cargo Service Provider authority effective 07-01-20...
The note addresses whether a Tribunal appeal survives after an appellate authority corrects an inadvertent reference by rectification. It explains that the appellate order mistakenly referred to a different proceeding, the assessee sought correction, and the appellate authority rectified the order by disposing the appeal against the correct order, thereby granting the relief sought. Because the rectification removed the grievance that formed the basis of the Tribunal appeal, there remained no live controversy and the Tribunal dismissed the appeal as infructuous.
The note addresses whether a Tribunal appeal survives after an appellate authority corrects an inadvertent reference by rectification. It explains that the appellate order mistakenly referred to a different proceeding, the assessee sought correction, and the appellate authority rectified the order by disposing the appeal against the correct order, thereby granting the relief sought. Because the rectification removed the grievance that formed the basis of the Tribunal appeal, there remained no live controversy and the Tribunal dismissed the appeal as infructuous.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
