Refund limitation: No refund where tax was already discharged for mixed period demands; appeal scope may be narrowed by intimation. Rule 164 is amended to bar refunds for tax, interest, or penalty already discharged before these rules where a notice includes demands partly for the covered period and partly for other periods; and to allow an applicant to inform the appellate authority that they will not pursue the appeal for the covered period, enabling the authority to decide only on the remaining period, with such intimation treated as a deemed withdrawal for the covered period.
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 limitation: No refund where tax was already discharged for mixed period demands; appeal scope may be narrowed by intimation.
Rule 164 is amended to bar refunds for tax, interest, or penalty already discharged before these rules where a notice includes demands partly for the covered period and partly for other periods; and to allow an applicant to inform the appellate authority that they will not pursue the appeal for the covered period, enabling the authority to decide only on the remaining period, with such intimation treated as a deemed withdrawal for the covered period.
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