Part I -- Appeals -- Introductory |
1
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| 1 Appeal -- Meaning and Relevance |
2
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| 2 Appeal Stages and Hierarchy |
4
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| 3 Right of Appeal |
6
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| 4 Monetary Limit for Filing of Departmental Appeals -- Related Issues |
12
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| 5 Procedure to Avoid Repetitive Appeals [Sections 158A and 158AB] |
27
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Part II -- Appeal Before Joint Commissioner (Appeals) and Commissioner (Appeals) [Sections 246 to 251] |
34
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Section A -- Appeal Before First Appellate Authorities |
35
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| 6 First Appellate Authorities |
35
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| 7 Right to Appeal Before First Appellate Authorities when Assessee Aggrieved |
37
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| 8 Appeal Vis-a-Vis Agreed Assessments |
41
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| 9 Person Eligible for Filing Appeal Before First Appellate Authority |
44
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Section B -- Appeal Before Joint Commissioner (Appeals) Under Section 246 |
47
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| 10 Appeal Before Joint Commissioner (Appeals) |
47
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| 11 Introduction of E-Appeal Scheme, 2023 and Its Scope |
53
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| 12 Procedure as to Appeals Before Joint Commissioner (Appeals) |
57
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| 13 Initiation of Penalty Proceedings |
60
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| 14 Rectification of Order Passed by Joint Commissioner (Appeals) |
61
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| 15 Communication Procedure Under E-Appeal Scheme, 2023 |
62
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| 16 Personal Appearance Under E-Appeal Scheme, 2023 |
63
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| 17 Miscellaneous Provision Under E-Appeal Scheme, 2023 |
64
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Section C -- Appeal Before Commissioner (Appeals) |
66
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| 18 Orders Statutorily Appealable Before Commissioner (Appeals) under Section 246A |
66
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| 19 Right of Appeal Where Assessee Denies His Liability to be Assessed |
68
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| 20 Appeal Against Prima Facie Non-Appealable Order |
75
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| 21 Appealability of Order Not Accepting Computation of Loss |
82
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| 22 Appeal Against Order Having Effect of Enhancing Assessment or Reducing Refund Under Section 154/155 |
84
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| 23 Appeal Against Order of Refund and Interest on Refund |
87
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| 24 Appeal Against Order in Revision |
90
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| 25 Appeal Against Order Giving Effect to Appellate Order |
93
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| 26 Appeal under Section 248 Against Liability to Deduct Tax at Source |
96
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| 27 Single Composite Appeal |
101
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| 28 Appeal Against Variety of Orders Passed Under Different Sections |
103
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Section D -- Law and Procedure as to Appeal Proceedings |
111
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| 29 Form for Filing First Appeal and Appeal Fees |
111
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| 30 Limitation as to Filing of First Appeal |
123
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| 31 Condonation of Delay in Filing Appeal |
130
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| 32 Payment of Tax -- A Condition Precedent for Maintaining Appeal |
143
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| 33 Hearing of First Appeal |
156
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| 34 Faceless Appeal Scheme, 2021 |
167
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| 35 Compulsory Hearing Opportunity Provided Under Faceless Appeal Scheme, 2021 -- Whether Retrospective |
180
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| 36 Binding Nature of Jurisdictional High Court Decision Vis-a-vis Disposal of Appeal by NFAC Under Faceless Appeal Scheme |
183
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| 37 Possibility of Withdrawal of Appeal |
185
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| 38 Passing of Appellate Order |
188
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Section E -- Powers and Duties of First Appellate Authority |
197
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| 39 Powers of Commissioner (Appeals) |
197
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| 40 Powers of Joint Commissioner (Appeals) |
202
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| 41 Power to Admit Additional Ground |
203
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| 42 Power to Enhance or Reduce Assessment |
217
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| 43 Power to Annul Assessment |
230
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| 44 Power to Admit Fresh or Additional Evidence |
232
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| 45 Power to Levy Penalty |
259
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| 46 Power of Commissioner to Stay Demand of Taxes |
262
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| 47 No Power to Commissioner (Appeals) to Set Aside and Remand Case After 31-5-2001 |
265
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| 48 Other Powers of Joint Commissioner (Appeals) or Commissioner (Appeals) |
268
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| 49 Duties While Passing of Appellate Order |
276
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Section F -- Planning and Executing Filing of Appeal |
279
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| 50 Planning Regarding Filing of Appeal |
279
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| 51 Filing of Petition for Stay of Demand Before Assessing Officer under Section 220(6) |
287
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| 52 Preparation of Grounds of Appeal |
297
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| 53 Specimen Grounds of Appeal to be Filed Before First Appellate Authority |
300
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| 54 Drafting of Appeal -- Check List Regarding |
307
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| 55 Sample Drafts of First Appeal |
309
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| 56 Tips for Effective Filing of Appeal Before First Appellate Authority |
315
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Part III -- Appeal Before ITAT [Sections 252 to 255] |
316
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Section A -- ITAT as the Second Appellate Authority |
317
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| 57 Statutory Provisions Dealing With Appeal Before Tribunal |
317
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| 58 ITAT Rules, 1963 Governing Procedure Before Tribunal |
319
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| 59 Constitution of Tribunal |
321
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| 60 Powers of ITAT Authorities |
329
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Section B -- Maintainability or Otherwise of Appeal Before Tribunal |
333
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| 61 Person Entitled to Appeal |
333
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| 62 Orders Appealable by Assessee |
337
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| 63 Maintainability or Otherwise of Appeal Filed by Assessee Under Particular Situations |
341
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| 64 Orders Appealable by Revenue Before Tribunal |
358
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Section C -- Procedure for Filing of Appeal Before Tribunal and Limitation Regarding Filing |
364
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| 65 Limitation Period Vis-a-Vis Appeal Before Tribunal |
364
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| 66 Power of Tribunal to Condone Delay |
366
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| 67 Fees for Filing Second Appeal |
402
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| 68 Filing of Memorandum of Appeal |
409
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| 69 Filing of Memorandum of Cross Objection |
416
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| 70 Form of Memorandum of Appeal and Memorandum of Cross Objections |
423
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| 71 Filing of Paper Book Before ITAT |
433
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| 72 Faceless Appeal Mechanism |
437
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Section D -- Hearing by Tribunal and Procedure Compliances Regarding |
438
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| 73 Provisions As to Hearing by Tribunal |
438
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| 74 Procedure for Ex-parte Hearing |
448
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| 75 Procedure Vis-a-Vis Evidence, Affidavit, Etc. Before Tribunal |
453
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| 76 Compliances by Appellant/ Respondent |
457
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| 77 Residuary and Miscellaneous Procedural Aspects |
460
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Section E -- Powers Exercisable by Appellate Tribunal |
466
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| 78 Principles as to Exercise of Powers by Tribunal |
466
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| 79 Power to Admit Additional Evidence |
475
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| 80 Power of Tribunal to Admit Additional Ground |
492
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| 81 Power to Remand |
554
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| 82 Power of Tribunal to Stay Recovery of Tax |
566
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| 83 Grant of Fresh Stay After Expiry of 180 Days -- Issues Regarding Thereof |
578
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| 84 Power to Enhance Assessment |
584
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| 85 Power to Grant Relief to Assessee |
587
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| 86 Power to Impose, Enhance or Reduce Penalty |
589
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| 87 Power to Set Aside Assessment |
591
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| 88 Power to Recall and Review of Own Order |
593
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| 89 Other Powers Exercisable by Tribunal |
599
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Section F -- Order by Appellate Tribunal |
612
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| 90 Passing of Order by Tribunal |
612
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| 91 Attributes of Appellate Tribunal Order |
624
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| 92 Duties of Tribunal in Passing of Appellate Order |
631
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| 93 Finality of Tribunal Order |
654
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Section G -- Rectification by Tribunal Under Section 254(2) |
656
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| 94 Power of Tribunal As to Rectification |
656
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| 95 Opportunity of Hearing During Rectification |
683
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| 96 Mistake Apparent from Record -- Condition Precedent for Rectification |
686
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| 97 Instances of Mistake Apparent From Record |
693
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| 98 Instances of No Mistake Apparent from Record |
709
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| 99 Limitation Period for Rectification |
727
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| 100 Order of Rectification under Section 254(2) |
732
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| 101 Notice for Rectification by Tribunal Calling for Assessee’s Response |
734
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Section H -- Constitution of Benches of Tribunal and Procedure Related Thereto |
736
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| 102 All About Tribunal Benches |
736
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| 103 Role of Third Member Bench |
751
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| 104 Constitution and Functioning of Special Bench |
757
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Section I -- Drafting of Appeal Before Tribunal |
762
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| 105 Specimen Grounds of Appeal for Appeal Before Tribunal |
762
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| 106 Proper Drafting of Appeal Before Appellate Tribunal |
766
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Part IV -- Writ/Appeal to High Court [Sections 260A and 260B] |
770
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Section A -- Appeal to High Court |
771
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| 107 Appeal Before High Court |
771
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| 108 Substantial Question of Law -- A Condition Precedent for Admissibility of Appeal Before High Court |
776
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| 109 Principles for Determination of Substantial Question of Law |
786
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| 110 Instances of Substantial Question of Law or Otherwise |
794
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| 111 Condonation of Delay in Filing Appeal to High Court |
838
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| 112 Maintainability of Appeal Before High Court |
843
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| 113 Proceedings Before High Court |
860
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| 114 Power of High Court While Exercising Appellate Jurisdiction |
866
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| 115 Writ Jurisdiction of High Court |
870
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Part V -- Special Leave Petition/Appeal Before Supreme Court [Sections 261 and 262] |
880
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| 116 Appealability Before Supreme Court |
881
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| 117 Certificate of Fitness -- Principles Related Thereto |
883
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| 118 Jurisdiction of Supreme Court While Hearing Appeal |
888
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| 119 Supreme Court’s Jurisdiction to Grant Special Leave to Appeal Under Article 136 |
892
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| 120 Scope of Power of Supreme Court Under Article 136 |
897
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| 121 Dismissal of Special Leave Petition |
901
| >> |
| 122 Appellate Jurisdiction of Supreme Court Under Articles Other Than 136 of Constitution |
904
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| 123 Judgment of Supreme Court and It’s Binding Effect |
908
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Part VI -- Dispute Resolution Committee [Section 245MA] |
918
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| 124 Constitution of Dispute Resolution Committee |
919
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| 125 Person Eligible to Avail Remedy Via Dispute Resolution Committee |
921
| >> |
| 126 Proceedings Before Dispute Resolution Committee |
924
| >> |
| 127 Powers of Dispute Resolution Committee |
926
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| 128 E-Dispute Resolution Scheme |
928
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| 129 Electronic Mode of Authorisation and Communication |
933
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| 130 Personal Hearing Before Dispute Resolution Committee |
935
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| 131 Miscellaneous Provisions |
936
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Part VII -- Advance Rulings [Sections 245N to 245W] |
937
| >> |
| 132 Role of Authority/Board for Advance Ruling |
938
| >> |
| 133 Person Eligible for Seeking Advance Ruling |
940
| >> |
| 134 Questions Not Eligible for Advance Ruling |
944
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| 135 Filing of Application for Advance Ruling |
949
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| 136 Processing of Application by Board for Advance Ruling |
953
| >> |
| 137 Binding Nature and Applicability of Advance Ruling [Relevant Upto 31-8-2021] |
958
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| 138 Constitution and Scope of Authority or Board for Advance Ruling |
961
| >> |
| 139 Appealability of Order Pronounced by Board |
963
| >> |
| 140 E-Advance Ruling Scheme |
965
| >> |
Part VIII -- Rectification [Section 154] |
975
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| 141 Remedy by Way of Rectification |
976
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| 142 Record and Mistake Apparent from Record |
979
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| 143 Time Limit for Passing of Rectification Order |
984
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| 144 Miscellaneous Issues Relating to Section 154 |
987
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Part IX -- Revision [Section 264] |
1000
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| 145 Remedy by Way of Revision |
1001
| >> |
| 146 Orders Eligible for Revision Under Section 264 |
1004
| >> |
| 147 Jurisdiction of Revision Under Section 264 -- Nature and Scope |
1008
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| 148 Limitation Period for Exercising Revisional Jurisdiction |
1013
| >> |
| 149 Power as to Condonation of Delay in Filing Application for Revision |
1015
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| 150 Passing of Revisional Order |
1020
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| 151 Appeal Vis-a-Vis Revision Under Section 264 |
1029
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| 152 Writ Jurisdiction Vis-a-vis Revision Under Section 264 |
1039
| >> |
| 153 Faceless Revision of Orders |
1042
| >> |
| 154 Faceless Effect of Orders |
1043
| >> |
| 155 Conveyancing Aspects Vis-a-Vis Section 264 |
1044
| >> |
Filing of Appeals under GST |
1046
| >> |
| 156 Filing Appeal to Appellate Authority |
1047
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| 157 Filing of Appeal Against Tran-1 Orders |
1084
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| 158 Filing Appeal to Appellate Tribunal |
1087
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| 159 Filing Appeal to High Court and Supreme Court |
1094
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