Home Acts & Rules Wealth-tax Act Wealth Tax Act, 1957 Chapters List Chapter VI APPEALS, REVISIONS AND REFERENCES This
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Section 26 - Appeal to the Appellate Tribunal from orders of enhancement by [Chief Commissioners or Commissioners - Wealth Tax Act, 1957Extract Appeal to the Appellate Tribunal from orders of enhancement by 1 [ Chief Commissioners or Commissioners ] . 26. (1) Any assessee objecting to 2 [an order passed by the 3 [Chief Commissioner or Commissioner] under section 18 4 [or section 18A] or sub-section (2) of section 25] 5 [or an order passed by the Director General or Director under section 18A] may appeal to the Appellate Tribunal within sixty days of the date on which the order is communicated to him. 6 (2) An Appeal to the Appellate Tribunal under sub-section (1) shall be in the prescribed form and shall be verified in the prescribed manner and shall be accompanied by a fee of 7 [two hundred] rupees. (3) The provisions of 8 [sub-sections (3), (5), (9) and (10)] of section 24 shall apply in relation to any appeal under this section as they apply in relation to any appeal under that section. ----------------------------- Notes:- 1. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Commissioners" 2. Substituted vide Wealth-tax (Amendment) Act, 1964, w.e.f. 1-4-1965. Before it was read as:- "an order of enhancement made by the Commissioner under section 25" 3. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Commissioner" 4. Inserted vide Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976. 5. Inserted vide Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. 6. See rule 6(1) and Form F. 7. Substituted vide Finance Act, 1981, w.e.f. 1-6-1981. Before it was read as:- "one hundred and twenty-five" Earlier "one hundred and twenty-five" was substituted for "one hundred" by the Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971. 8. Substituted vide Taxation Laws (Amendment) Act, 1972, w.e.f. 1-1-1973. Before it was read as:- "sub-sections (3) and (5) to (10) inclusive"
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