Report No. 58

Likelihood of large number of appeals

6.16. Besides, if the National Tax Court is intended to deal with tax appeals arising from the decisions of the Income-tax Appellate Tribunals all over the country, it is easy to imagine that the Court will be flooded with a large number of appeals; and in that case, the problem of arrears in tax matters will merely be shifted from the High Courts to the National Tax Court. That cannot be said to be a solution to the problem of arrears.