Irrespective of the fact that an appeal has been preferred to the High Court or the Supreme Court, tax shall be payable as per the assessment made in the case.

If as a result of an appeal under section 356 or 357 or 362, any change is made in the assessment of a body of individuals or an association of persons, or a new assessment is directed in such cases, the Joint Commissioner (Appeals) or theCommissioner (Appeals) or the Appellate Tribunal, shall pass an order

In computing the period of limitation prescribed for an appeal or an application under this Act, the day on which the order complained of was served and, if the assessee was not provided with a copy of the order when the notice of the order was served, the time required to obtain a copy of

(1) The Board may, from time to time, issue orders, instructions or directions to other income-tax authorities, fixing such monetary limits as it may deem fit, for the purpose of regulating filing of appeal by any income-tax authority under the provisions of this Chapter.(2) Where, in pursuance of the orders, instructions or directions issued unders

In this Chapter, “High Court” means,—(i) for any State, the High Court for that State;(ii) for the Union territory of Jammu and Kashmir, the High Court of Jammu and Kashmir and Ladakh;(iii) for the Union territory of Ladakh, the High Court of Jammu and Kashmir and Ladakh;(iv) for the Union territory of the Andaman and

(1) Irrespective of anything contained in this Act, where an assesseeclaims that—(a) any question of law arising in his case for a tax year pending before the Assessing Officer or any appellate authority (such case being hereafter in this section referred to as the relevant case) is identical with a question of law arising in

(1) Irrespective of anything contained in this Act, where the collegium is of the opinion that—(a) any question of law arising in the case of an assessee for any tax year (such case being herein referred to as the relevant case) is identical with a question of law arising,—(i) in his case for any other

(1) The Competent Authority may call for and examine the record of any proceeding under this Act, and if he considers that any order passed therein by the Assessing Officer or the Transfer Pricing Officer, as the case may be, is erroneous in so far as it is prejudicial to the interests of the revenue,

(1) For any order, other than an order to which section 377 applies, passed by an authority subordinate to him, the Competent Authority may, either of his own motion or on an application by the assessee for revision,––(a) call for the record of any proceeding under this Act in which any such order has been

(1) The Central Government shall constitute, one or more Dispute Resolution Committees, as per the rules made under this Act, for dispute resolution in the case of such persons or class of persons, as specified by the Board, who opt for dispute resolution under this Chapter in respect of dispute arising from any variation in