Income-tax appeals: rules allow discretionary costs recoverable as tax and set timing and formality for order pronouncement. Amendments create a discretionary award of costs recoverable or payable as if they were tax or refund, with the Tribunal able to direct alternate deposit methods. They also require orders to be written, signed and dated by Bench Members, prescribe modes and timing of pronouncement-ordinarily within 60 days or with a further 30-day extension in exceptional cases-and allow nomination of alternate Members to pronounce orders when original Members are unavailable.
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.
Income-tax appeals: rules allow discretionary costs recoverable as tax and set timing and formality for order pronouncement.
Amendments create a discretionary award of costs recoverable or payable as if they were tax or refund, with the Tribunal able to direct alternate deposit methods. They also require orders to be written, signed and dated by Bench Members, prescribe modes and timing of pronouncement-ordinarily within 60 days or with a further 30-day extension in exceptional cases-and allow nomination of alternate Members to pronounce orders when original Members are unavailable.
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