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Home Acts & Rules Direct Taxes Acts Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 Chapters List Chapter III TAX MANAGEMENT This
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Section 17 - Powers of Commissioner (Appeals). - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

Extract

..... Powers of Commissioner (Appeals). 17. (1) In disposing of an appeal, the Commissioner (Appeals) shall have the following powers, namely:- (a) in an appeal against an order of assessment, he may confirm, reduce, enhance or annul the assessment; (b) in .....

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Section 17 - Powers of Commissioner (Appeals). - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

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..... ng heard. (4) In disposing of an appeal, the Commissioner (Appeals) may consider and decide any matter arising out of the proceedings in which the order appealed against was passed, notwithstanding that such matter was not raised before him by the ap .....

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Section 17 - Powers of Commissioner (Appeals). - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

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