Section - 15A - Transfer of certain pending appeals
Transfer of certain pending appeals.
15A. [Omitted by the Finance (No. 2) Act, 1991, w.e.f. 1-10-1991.]
45. Prior to omission, section 15A, as inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978, read as under :
‘15A. Transfer of certain pending appeals.—Every appeal under this Act which is pending immediately before the appointed day before an Appellate Assistant Commissioner or a Commissioner and any matter arising out of or connected with such appeal and which is so pending shall stand transferred on that day to the Commissioner (Appeals) and the Commissioner (Appeals) may proceed with such appeal or matter from the stage at which it was on that day :
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