Refund scope narrowed where notices span mixed periods; appeals may be partly withdrawn under amended provision to clarify authority powers. Amendments to rule 164 clarify that no refund is available for tax, interest and penalty already discharged in full prior to the amendment when a notice includes demands partly for the transitional period and partly for other periods; and permit an applicant to intimate a partial withdrawal of appeal for the transitional period, enabling the appellate authority to decide on the remaining period and deeming the appeal withdrawn to that extent for withdrawal-consequence purposes.
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Refund scope narrowed where notices span mixed periods; appeals may be partly withdrawn under amended provision to clarify authority powers.
Amendments to rule 164 clarify that no refund is available for tax, interest and penalty already discharged in full prior to the amendment when a notice includes demands partly for the transitional period and partly for other periods; and permit an applicant to intimate a partial withdrawal of appeal for the transitional period, enabling the appellate authority to decide on the remaining period and deeming the appeal withdrawn to that extent for withdrawal-consequence purposes.
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