Appeals Chapter- 10
- The statement to the High Court shall set out the facts, the determination of the Appellate Tribunal
and the question of law which arises out of its order. - The High Court may proceed to hear the case if, on an application, satisfied that a question of law
arises out of the order as above. - A reference to the High Court shall be heard by a bench consisting of at least two judges of the High
Court and in respect of reference. - The High Court upon hearing a reference shall decide the question of law raised and deliver
judgment specifying the grounds and the order of Tribunal shall stand modified accordingly. The
Court shall send a copy of the judgment under the seal of the Court to the Appellate Tribunal. - The cost of any reference to High Court shall be in the direction of the Court.
- The tax shall be payable in accordance with the Appellate Tribunal order irrespective of reference has
been made to High Court.
Provided that if the amount of tax is reduced as a result of the judgment in the reference by the high
court and amount of tax found refundable by the high court, the high court may on application by an
additional CIR authorized by the CIR within 30 days of receipt of the judgment of the high court, that
he intends to seek leave to the supreme court, make an order authorizing the CIR to postpone the
refund until the disposal of the appeal by the supreme court. - Where an order, by the High Court, has stayed the recovery of tax, shall cease to have effect after 6
months of the date of order unless the High Court decide the appeal or withdraw such order earlier. - Section 5 of the Limitation Act, 1908 shall apply to an application made to the High Court.
- The person other than the Additional Commissioner authorized by the CIR shall pay a fee of Rs.100
with an application. - Where any reference or appeal was filed with the approval of CIR by the officer of lower rank then the
CIR and the reference or appeal is pending before an appellate forum for the court, such reference or
appeal shall always be deemed to have been so filed by the CIR.
Alternative dispute resolution (U/s 47A)
(1) Notwithstanding any other provision of the Act, or the rules made there under, an aggrieved person in
connection with any dispute pertaining to—a) the liability of tax of one hundred million and above against the aggrieved person or admissibility of
refund, as the case may be;b) the extent of waiver of default surcharge and penalty; or
c) any other specific relief required to resolve the dispute; may apply to the Board for the appointment of
a committee for the resolution of any hardship or dispute mentioned in detail in the application, which
is under litigation in any court of law or an Appellate Authority, except where criminal proceedings
have been initiated.(2) The application for dispute resolution shall be accompanied by an initial proposition for resolution of
the dispute, including an offer of tax payment, from which, the applicant would not be entitled to
retract.