Appellate jurisdiction under Rule 109A: departmental appeals remapped to designated appellate authorities with immediate effect. The Commissioner specifies appellate authority jurisdiction: appeals from Deputy Commissioner decisions go to Additional Commissioners designated for the respective districtal divisions (one for north, one for south); appeals from State Tax Officer or Assistant State Tax Officer decisions go to the Deputy Commissioner in-charge of Appeals for the entire state. The order supersedes the earlier notification and takes immediate effect, with savings for past actions.
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.
Appellate jurisdiction under Rule 109A: departmental appeals remapped to designated appellate authorities with immediate effect.
The Commissioner specifies appellate authority jurisdiction: appeals from Deputy Commissioner decisions go to Additional Commissioners designated for the respective districtal divisions (one for north, one for south); appeals from State Tax Officer or Assistant State Tax Officer decisions go to the Deputy Commissioner in-charge of Appeals for the entire state. The order supersedes the earlier notification and takes immediate effect, with savings for past actions.
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