TMI BlogAppeal to the [Deputy Commissioner (Appeals)] from orders of [Assessing Officer]X X X X Extracts X X X X X X X X Extracts X X X X ..... ] 13 [( g ) objecting to any order made by the 14 [Assessing Officer] under section 22 treating him as the agent of a person residing outside India ; or ( h ) objecting to any order of the 15 [Assessing Officer] under section 35 having the effect of enhancing the assessment or reducing a refund or refusing to allow the claim made by the assessee under the said section ; or] 16 [( ha ) objecting to any order of the Valuation Officer under section 35 having the effect of enhancing the valuation of any asset or refusing to allow the claim made by the assessee under the said section ; 17 [* * *] ( i ) 18 [* * *]] may appeal to the 19 [Deputy Commissioner (Appeals)] 20 [before the 1st day of June, 2000,] against the assessment or order, as the case may be, in the prescribed form and verified in the prescribed manner. 21 [(1A) Notwithstanding anything contained in sub-section (1), any person, ( a ) objecting to the amount of net wealth determined under this Act or objecting to the amount of wealth-tax determined as payable by him under this Act or denyi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es involved and other relevant considerations and the Commissioner (Appeals) may proceed with such appeal or matter from the stage at which it was before it was so transferred : Provided that the appellant may demand that before proceeding further with the appeal or matter, the previous proceeding or any part thereof be re-opened or that he be reheard.] (2) An appeal shall be presented within thirty days of the receipt of the notice of demand relating to the assessment or penalty objected to, or the date on which any order objected to, is communicated to him, but the 28 [Deputy Commissioner (Appeals)] 29 [or, as the case may be, the Commissioner (Appeals)] may admit an appeal after the expiration of the period aforesaid if he is satisfied that the appellant had sufficient cause for not presenting the appeal within that period. 30 [(2A) Where a return has been filed by an assessee, no appeal under this section shall be admitted unless at the time of filing of the appeal he has paid the tax due on the net wealth returned by him. 31 [* * *] (3) The 32 [Deputy Commissioner (Appeals)] 33 [or, as the case may be, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mination, the decision thereon and the reasons for the decision.] (6) A copy of every order passed by the 53 [Deputy Commissioner (Appeals)] 54 [or, as the case may be, the Commissioner (Appeals)] under this section shall be forwarded to the appellant and the 55 [Chief Commissioner or Commissioner]. ------------------------ Notes:- 1. See rules 5 and 5A of Wealth Tax Rules, 1957 and Form E. 2. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- Appellate Assistant Commissioner" 3. Substituted vide the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Wealth-tax Officer" 4. See also Circular No. 6D(WT), dated 12-6-1958; SO 115(E), dated 19-2-1993 ; and SO 28(E), dated 6-1-1993. For details, see Referencer. 5. Substituted vide Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. Before it was read as:- "Any person " 6. Omitted vide the Wealth-tax (Amendment) Act, 1964, w.e.f. 1-4-1965. Before it was read as:- "his" 7. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. Prior to its substitution, clause ( d ), as a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clause ( c ) of sub-section (1) of section 18 where the penalty has been imposed with the previous approval of the Deputy Commissioner under sub-section (3) of section 18; or" 23. Substituted for clauses ( c ) and ( d ) by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. Prior to their substitution, clauses ( c ) and ( d ) stood as under : "( c ) objecting to any assessment or order referred to in clauses ( a ) to ( h ) (both inclusive) or clause ( i ) of sub-section (1), where such assessment or order has been made by the Deputy Commissioner in exercise of the powers or functions conferred on or assigned to him under section 8AA ; or ( d ) objecting to any penalty imposed by a Deputy Commissioner under section 18A ; or" 24. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Wealth-tax Officer" 25. Inserted by the Finance Act, 2000, w.e.f. 1-6-2000. 26. Inserted by the Finance Act, 2000, w.e.f. 1-6-2000. 27. Substituted for sub-sections (1B) and (1C) by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. Prior to their substitution, sub-sections (1B) and (1C), as inserted by the Finance (No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of this sub-section." 32. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Appellate Assistant Commissioner" 33. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 34. Inserted by the Taxation Laws (Amendment) Act, 1972, w.e.f. 1-1-1973. 35. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 36. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Appellate Assistant Commissioner" 37. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Appellate Assistant Commissioner" 38. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Wealth-tax Officer" 39. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Wealth-tax Officer" 40. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:-"Appellate Assistant Commissioner" 41. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 42. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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