Norms regarding filing of appeals in tribunal.

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..... to control litigation in tax matters. To achieve this objective, the department is selective in filing appeals against adverse orders. In the Conference of Commissioners in May, 1980 (para 13.01 of M .....

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..... before the Tribunals. Cs.I.T. should examine the records personally before authorising appeals to the Tribunal. Perhaps they may also consult the Senior A. Rs. before authorising appeals.
Circula .....

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