Petition allowed for tax refund claim, Commissioner can't review appellate order u/s 107(2).

The HC allowed the petition. The respondents failed to file a reply despite granted extensions regarding the petitioner's refund claim for April 2018 to March 2019. The HC held that the Commissioner cannot review an order passed by the appellate authority u/s 107(2) of the Act, rendering the impugned order unsustainable in light of the HC's earlier observations. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X