Refund restriction where combined tax demands include fully discharged periods; taxpayers may intimate partial abandonment of appeal. The amendments limit refunds where a combined demand includes periods already fully discharged prior to the amendment-no refund of tax, interest or penalty paid for such wholly discharged periods-and provide that, instead of withdrawing an appeal entirely, a taxpayer may intimate that they will not pursue the appeal for the earlier period, upon which the appellate authority shall decide the remaining period and the appeal is deemed withdrawn to that extent.
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.
Refund restriction where combined tax demands include fully discharged periods; taxpayers may intimate partial abandonment of appeal.
The amendments limit refunds where a combined demand includes periods already fully discharged prior to the amendment-no refund of tax, interest or penalty paid for such wholly discharged periods-and provide that, instead of withdrawing an appeal entirely, a taxpayer may intimate that they will not pursue the appeal for the earlier period, upon which the appellate authority shall decide the remaining period and the appeal is deemed withdrawn to that extent.
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