https://www.taxtmi.com/article/detailed?id=8957 Recommends broadening the scheme to allow declarations without requiring prior filing of appeals, including (a) cases where an appeal was pending on the cut off but an order is later issued, and (b) cases where an appealable order is issued before the declaration deadline but within the limitation period; proposes redefining "appellant" to include both pending appellants and persons with time remaining to file appeals, and "specified date" to fix the cut off for pending appeals while the declaration deadline governs orders issued thereafter. en-us Fri, 14 Feb 2020 10:13:36 +0530 Fri, 14 Feb 2020 10:13:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8957 Recommends broadening the scheme to allow declarations without requiring prior filing of appeals, including (a) cases where an appeal was pending on the cut off but an order is later issued, and (b) cases where an appealable order is issued before the declaration deadline but within the limitation period; proposes redefining "appellant" to include both pending appellants and persons with time remaining to file appeals, and "specified date" to fix the cut off for pending appeals while the declaration deadline governs orders issued thereafter. Articles Income Tax Fri, 14 Feb 2020 10:13:36 +0530 https://www.taxtmi.com/article/detailed?id=8957