Refund exclusion for discharged tax prevents refunds where notices mix covered and non-covered periods; appeals may be limited. Amendments to Rule 164 restrict refunds where a notice or order includes demands both for a specified statutory period and for other periods, disallowing refunds of tax, interest, or penalty already discharged for the entire earlier period. The amendments also permit an appellant to intimate to the appellate authority that they do not wish to pursue the appeal for the specified period, whereupon the authority will decide the appeal for the remaining periods and the appeal is deemed withdrawn to the extent of that intimation.
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 exclusion for discharged tax prevents refunds where notices mix covered and non-covered periods; appeals may be limited.
Amendments to Rule 164 restrict refunds where a notice or order includes demands both for a specified statutory period and for other periods, disallowing refunds of tax, interest, or penalty already discharged for the entire earlier period. The amendments also permit an appellant to intimate to the appellate authority that they do not wish to pursue the appeal for the specified period, whereupon the authority will decide the appeal for the remaining periods and the appeal is deemed withdrawn to the extent of that intimation.
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