1 IS (IN THE EXCISE & CUSTOMS) REVISION BY THE COMMISSIONER OF EXCISE THE SAME IN THE WAY AS IN THE INCOME TAX ACT SEC 263 & 264? AS I HAVE READ THE PROVISIONS OF EXCISE IN BOOK THEY SAY THAT THEY ARE HAVING THE AUTHORITY JUST TO REVIEW & ORDER THEIR LOWER AUTHORITY TO GO FOR THE APPEAL FOR THE ORDER PASSED BY THEMSELVES. IS IT SO? OR THEY HAVE THE SAME AUTHORITY AS THE INCOME TAX COMMISSIONER UNDER SEC 263?THAT IS THEMSELVES PASSING ORDER IF PREVIOUS ORDER IS AGAINST REVENUE
25 September 2009
Yes. They have the authority to review. A review committee of containing of two commissioners will take the decission for dept appeals.
25 September 2009
ya that I know but my question is do they have THE SAME AUTHORITY AS THE INCOME TAX COMMISSIONER UNDER SEC 263?THAT IS THEMSELVES PASSING ORDER IF PREVIOUS ORDER IS AGAINST REVENUE OR JUST PASSING THE DECISION FOR DEPT APPEALS
CAclubindia
