Tag Archives: Mandalaneni Srinivasarao

First Appellate Authority Lacks Power to Condonate Delay Beyond Section 107 Limits, Departmental Appeals Infructuous Post-Implementation

By | September 28, 2026
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First Appellate Authority Lacks Power to Condonate Delay Beyond Section 107 Limits, Departmental Appeals Infructuous Post-Implementation Issue Whether the First Appellate Authority has the statutory jurisdiction under Section 107 to condone a delay in filing an appeal beyond the prescribed 3-month period plus the 1-month condonable limit by relying on High Court decisions. Whether a… Read More »

Departmental Appeals Need Not Be Referred To Special Bench Constituted For Taxpayer Appeals

By | September 24, 2026
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Departmental Appeals Need Not Be Referred To Special Bench Constituted For Taxpayer Appeals Issue Whether a departmental appeal filed by the Revenue challenging the condonation of delay granted by the First Appellate Authority should be kept in abeyance or referred to a Special Bench constituted for taxpayer appeals. Facts Departmental Appeal Filed: The Revenue filed… Read More »