https://www.taxtmi.com/caselaws?id=15391 The Tribunal in I.T.R. No. 111 of 1998 held that the application for reference was not time-barred and referred questions on the jurisdiction of the Commissioner (Appeals). In I.T.R. No. 174 of 1997, the Tribunal allowed the appeal without payment of admitted tax, emphasizing the right of appeal as a substantive right vested at the initiation of proceedings. Both decisions highlighted the importance of upholding vested rights of appeal and clarified the applicability of the law pre and post April 1, 1989. en-us Mon, 29 Nov 1999 00:00:00 +0530 Thu, 06 Aug 2009 12:48:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15391 The Tribunal in I.T.R. No. 111 of 1998 held that the application for reference was not time-barred and referred questions on the jurisdiction of the Commissioner (Appeals). In I.T.R. No. 174 of 1997, the Tribunal allowed the appeal without payment of admitted tax, emphasizing the right of appeal as a substantive right vested at the initiation of proceedings. Both decisions highlighted the importance of upholding vested rights of appeal and clarified the applicability of the law pre and post April 1, 1989. Case-Laws Income Tax Mon, 29 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15391