TMI BlogAppeals to the Appellate TribunalX X X X Extracts X X X X X X X X Extracts X X X X ..... passed by an Assessing Officer under sub-section (1) of section 115VZC; or] 53 [ (c) an order passed by, (i) a Principal Commissioner or Commissioner under section 12AA or section 12AB or under clause (vi) of sub-section (5) of section 80G or under section 263 or under section 270A or under section 271 or under section 272A or an order passed by him under section 154 amending any such order; or (ii) a Principal Chief Commissioner or Chief Commissioner or a Principal Director General or Director General or a Principal Director or Director under section 263 or under section 272A or an order passed by him under section 154 amending any such order; or ] 30 [(d) an order passed by an Assessing Officer under sub-section (3) of section143 or 31 [ section 147 or section 153A or section 153C ] in pursuance of the directions of the Dispute Resolution Panel or an order passed under section 154 in respect of such order.] 35 [***] 36 [(e) an order passed by an Assessing Officer under sub-section (3) of section 143 or section 147 or section 153A or section 153C with the approval of the 37 [Principal Commissioner or] Commissioner as referred to in sub-section (1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceedings relating thereto, be accompanied by a fee of,- ( a ) where the total income of the assessee as computed by the Assessing Officer, in the case to which the appeal relates, is one hundred thousand rupees or less, five hundred rupees, ( b ) where the total income of the assessee, computed as aforesaid, in the case to which the appeal relates is more than one hundred thousand rupees but not more than two hundred thousand rupees, one thousand five hundred rupees, ( c ) where the total income of the assessee, computed as aforesaid, in the case to which the appeal relates is more than two hundred thousand rupees, one per cent of the assessed income, subject to a maximum of ten thousand rupees, 28 [( d ) where the subject matter of an appeal relates to any matter, other than those specified in clauses ( a ), ( b ) and ( c ), five hundred rupees:] 43 [ Provided that no fee shall be payable in the case of an appeal referred to in sub-section (2), or, sub-section (2A) as it stood before its amendment by the Finance Act, 2016, or, a memorandum of cross objections referred to in subsection (4).] (7) An application for stay of demand shall be accompanied by a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essing Officer under clause (c) of section 158BC; or Earlier clause (b) was amended by the Direct Taxes (Amendment) Act, 1964, w.e.f. 6-10-1964, the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976, the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978 and later on omitted by the Taxation Laws (Amendment) Act, 1984, w.e.f. 1-10-1984. 9. Inserted by the Finance (No. 2) Act, 2004, w.e.f. 1-10-2004. 10. Inserted by the Finance Act, 1999, w.e.f. 1-6-1999. 11. Inserted by the Finance Act, 2007, w.e.f. 1-6-2007. 12. Inserted by the Finance Act, 2002, w.e.f. 1-6-2002. 13. Inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976. 14. or under section 285A omitted by the Finance Act, 1988, w.e.f. 1-4-1988. Omitted words were earlier inserted by the Direct Taxes (Amendment) Act, 1964, w.e.f. 6-10-1964. 15. Inserted by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tes is more than one lakh rupees, one thousand and five hundred rupees : Provided that no such fee shall be payable in the case of an appeal referred to in sub-section (2) or a memorandum of cross-objections referred to in sub-section (4). 28. Inserted by the Finance Act, 1999, w.e.f. 1-6-1999. 29. Inserted vide Finance (No.2) Act, 2009, w.e.f. 1-10-2009 30. Inserted vide Finance (No.2) Act, 2009, w.e.f. 1-10-2009 31. Substituted vide Finance Act, 2012, w.e.f. 01-10-2009, before it was read as:- section 147 32. Inserted vide Finance Act, 2012, w.e.f. 01-04-2013 33. Inserted vide Finance Act, 2012, w.e.f. 01-07-2012. 34. Substituted vide Finance Act, 2012, w.e.f. 01-07-2012. Before it was read as:- (4) The 22 [Assessing] Officer or the assessee, as the case may be, on receipt of notice that an appeal against the order of the 23 [Deputy Commissioner (Appeals)] 24 [or, as the case may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order sought to be appealed against is passed by the Assessing Officer in pursuance of the directions of the Dispute Resolution Panel under sub-section (5) of section 144C. ] 42. Substituted vide THE FINANCE ACT, 2016 w.e.f. 1st day of June, 2016, before it was read as, 34 [ (4) The Assessing Officer or the assessee, as the case may be, on receipt of notice that an appeal against the order of the Deputy Commissioner (Appeals) or, as the case may be, the Commissioner (Appeals) or the Assessing Officer in pursuance of the directions of the Dispute Resolution Panel has been preferred under sub-section (1) or sub-section (2) or sub-section (2A) by the other party, may, notwithstanding that he may not have appealed against such order or any part thereof; within thirty days of the receipt of the notice, file a memorandum of cross-objections, verified in the prescribed manner, against any part of the order of the Assessing Officer (in pursuance of the directions of the Dispute Resolution Panel) or Deputy Commissioner (Appeals) or, as the case may be, the Commissioner (Appeals), and such memorandum shall be disposed of by the Appellate Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
