Section 250(6A) — the law in short
What the courts have decided on section 250(6A), in one screen. Read this first; open an entry when you need the facts, the reasoning and the source.
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Kulwinder Paul Singh v CBDT
High CourtHelps taxpayerValidity unconfirmed
My appeal before the Commissioner (Appeals) has been pending for years. Can I get the High Court to make him decide it?
Yes. The Punjab and Haryana High Court held that although section 250(6A) says the Commissioner (Appeals) may decide an appeal within one year from the end of the financial year in which it is filed 'where it is possible', the intent of the legislature is unequivocally in favour of time-bound disposal. On an appeal filed in January 2020 and still undecided five years later, the court issued a mandamus to decide it within three months of receipt of the order. It went on to lay down a general standard for the first appellate authorities and directed that its order be circulated to the CBDT and the field.
Listed strongest first: Supreme Court, then High Court, then Tribunal, then CBDT. Nothing here has yet been read in full by a chartered accountant — open an entry to see where it came from.