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Income_tax_2025

Section / Rule Number Content


38. Procedure for Appeals
39. Application for Stay of collection of tax disputed
40. Application for Stay when appeal is filed before the Appellate Tribunal
41. Communication of Appellate or Revisional Orders
42. Appellate or Revisional authority may enhance tax payable by a dealer
43. Orders of Appellate or Revising Authority shall be given effect to
44. Appeal to the Sales Tax Appellate Tribunal – Procedure
45. Time limit to file revision petition to the High Court
46. Revision to the High Court – Procedure
47. Appeal to the High Court – Procedure
48. Review by High Court – Procedure
49. Orders of the Appellate Tribunal or High Court shall be given effect to
50. Powers of Revision under Section 32 may be exercised by higher authorities
51. Authorities who may exercise powers of revision under Section 32

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