Clause 192 - Appeals to the National Tax Tribunal - Direct Taxes Code Bill, 2009

Appeals to the National Tax Tribunal 192. (1) An appeal shall lie to the National Tax Tribunal, from an order passed in appeal by the Appellate Tribunal. (2) The powers and functions of the National Tax Tribunal, and the procedure before it, shall be as set out in the National Tax Tribunal Act, 2005. (3) The order passed by the National Tax Tribunal shall be final as per section 17 of the National Tax Tribunal Act, 2005 but for an appeal to the Supreme Court under section 24 of that Act. (4) The Assessing Officer shall give effect to the order of the National Tax Tribunal on the basis of certified copy of the judgment delivered by the Tribunal in an appeal filed before it or in any matter transferred to it under the National Tax Tribunal Act, 2005. (5) Tax shall be payable in accordance with the assessment made in any case notwithstanding that an appeal has been preferred to the National Tax Tribunal.