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Jul 24, 2025
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No Time Cap on Tax Pleas: FinMin
Despite more than 500,000 appeals pending at the Commissioner of Income Tax (Appeals), or CIT (A), level, the finance ministry (FinMin) has not favoured mandating statutory deadlines for disposal of such income tax (I-T) appeals.
Experts and stakeholders had made submissions before the Select Committee on the Income Tax Bill, seeking time limits for disposal of appeals.
'In the Income Tax Bill, 2025, no time limit is prescribed for hearing of the appeal as well as for passing of the order.
'Even under the Income Tax Act, 1961, no time limit was prescribed.
'The huge and heavy pendency of appeals before the First Appellate Authorities, viz. the CIT (Appeals) and Jt CIT (Appeals), needs no introduction...
'Further, the significance and importance of timely disposal of appeals by such a crucial authority as the First Appellate Authority cannot be overemphasised,' the Select Committee summarised the suggestions by stakeholders on the issue.
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