Section 117B: Procedure and powers of Appellate Board

117B. Procedure and powers of Appellate Board. Omitted by the Tribunals Reforms Act, 2021 (33 of 201), s. 13 (w.e.f. 4-4-2021).

Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.

Supreme Court judgments citing the section 117B

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