Appeal time-limits clarified: commencement begins from order communication or when the Appellate Tribunal State President assumes office. The Order clarifies that, where the Appellate Tribunal has not been constituted, the start of the three months period for appeals under sub section (1) of section 112 and the six months period for applications under sub section (3) of section 112 shall be the later of the date of communication of the order or the date on which the State President of the Appellate Tribunal, after constitution under section 109, enters office.
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.
Appeal time-limits clarified: commencement begins from order communication or when the Appellate Tribunal State President assumes office.
The Order clarifies that, where the Appellate Tribunal has not been constituted, the start of the three months period for appeals under sub section (1) of section 112 and the six months period for applications under sub section (3) of section 112 shall be the later of the date of communication of the order or the date on which the State President of the Appellate Tribunal, after constitution under section 109, enters office.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
