Appellate authority not to proceed in certain cases
Section 92 of the Finance Act, 1998 deals with appellate authority not to proceed in certain cases. Appellate authority not to proceed in certain cases.
Appellate authority not to proceed in certain cases.
92. No appellate authority shall proceed to decide any issue relating to the disputed chargeable expenditure, disputed chargeable interest, disputed income, disputed wealth, disputed value of gift or tax arrear specified in the declaration and in respect of which an order had been made under section 90 by the,designated authority or the payment of the sum determined under that section-:
Provided that in case an appeal is filed by a Department of the Central Government in respect of such issue relating to the disputed chargeable expenditure, disputed chargeable interest, disputed income, disputed wealth, disputed value of gift or tax arrear (except where the tax arrear comprises only penalty, fine or interest), the appellate authority shall decide the appeal irrespective of such declaration.
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Section 92, The Finance Act, 1998.
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Questions about Section 92
What does Section 92 of the Finance Act deal with?
Section 92 of the Finance Act is headed "Appellate authority not to proceed in certain cases". Appellate authority not to proceed in certain cases.
How do I find court cases under Section 92 of the Finance Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 1998 92, section 92 Finance Act 1998, section 92 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 92 of the Finance Act, and has it changed?
Its own text turns on section 90 (Time and Manner of payment of tax arrear), so none of them can safely be read on its own.
When was the Finance Act enacted?
Finance Act was enacted in 1998. India Code records no commencement date for it. It is in force as at the date shown on this page.
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