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July 2008

National Tax Tribunal — Petitions to be heard after the amendments in the provisions of the Act were made.

By Kishor Karia, Chartered Accountant
Atul Jasani, Advocate
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15 National Tax Tribunal — Petitions to be heard after the amendments in the provisions of the Act were made.

[Sandeep Goyal v. UOI, (2008) 298 ITR 10 (SC)]

The Supreme Court noted the various provisions which were under challenge in the petitions filed and the contents of the affidavit filed by the Union of India stating that it would make appropriate amendments in the Act in this regard. The Supreme Court was of the view that it would be proper to examine the matter after such amendments as the Government may think appropriate are made. Liberty was granted to mention the matter for listing after the amendments in the provisions were made.

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