CAF-2 · Chapter 16 · Question 8 of 15
To file a reference application before the High Court against an order of the Appellate Tribunal, the aggrieved person must do so within how many days of the communication of the order?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: B) B) 60 days
Explanation
Within 60 days of the communication of the order of the Appellate Tribunal, the aggrieved person or the Commissioner may file a reference before the High Court.
More Appeals, References and Petitions MCQs
- Q10The High Court may stay the recovery of tax pending the decision of a reference application. What is the mandatory condition for the High…
- Q11An aggrieved person (other than a State-Owned Enterprise) wishes to apply for the resolution of a dispute through the Alternative Dispute…
- Q12Which of the following persons acts as the Chairperson of the Alternative Dispute Resolution Committee (ADRC)?
- Q13The ADRC issues a decision regarding a tax dispute. Under what condition does this decision become legally binding on the Commissioner?
- Q14In an appeal, the appellate authority issues an order providing direct relief (e.g., a refund) to the taxpayer. What is the statutory time…