TMI BlogAppeal to the Appellate Tribunal from orders of the Deputy Commissioner (Appeals)X X X X Extracts X X X X X X X X Extracts X X X X ..... [a Commissioner (Appeals) under sub-section (10) of section 23A], direct the 8 [Assessing Officer] to appeal to the Appellate Tribunal against such order, and such appeal may be made at any time before the expiry of sixty days of the date on which the order is communicated to the Commissioner. 9 [(2A) 10 The 11 [Assessing Officer] or the assessee, as the case may be, on receipt of notice that an appeal against the order of 12 [***] 13 [ 14 [***] the Commissioner (Appeals)] has been preferred under sub-section (1) or sub-section (2) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been made by a Valuation Officer under section 16A, also give such Valuation Officer an opportunity of being heard; (b) in any other case, on a request being made in this behalf by the 23 [Assessing Officer], give an opportunity of being heard also to any Valuation Officer nominated for the purpose by the 24 [Assessing Officer] : Provided further that] no order enhancing an assessment or penalty shall be made unless the person affected thereby has been given a reasonable opportunity of showing cause against such enhancement. 25 [(5A) In every appeal, the Appellate Tribunal, where it is possible, may hear and decide such appeal within a period of four years from the end of the financial year i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1977, w.e.f 10-7-1978. Before it was read as:- or, an order passed by the Inspecting Assistant Commissioner under section 18A 7. Substituted vide Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Before it was read as:- a Deputy Commissioner (Appeals) or a Commissioner (Appeals) under section 23 Earlier the quoted portion was amended by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978 and the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 8. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- Wealth-tax Officer 9. Inserted vide Wealth-tax (Amendment) Act, 1964, w.e.f. 1-4-1965. 10. See rule 6(2) of the Wealth Tax Rules, 1957 ., and Form G. 11. Substituted vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red and twenty-five was substituted for one hundred by the Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971. 21. Inserted vide Finance Act, 1999, w.e.f. 1-6-1999. 22. Substituted vide Taxation Laws (Amendment) Act, 1972, w.e.f. 1-1-1973. Before it was read as:- Provided that 23. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- Wealth-tax Officer 24. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- Wealth-tax Officer 25. Sub-sections (5A) and (5B) inserted vide Finance Act, 1999, w.e.f. 1-6-1999. 26. Inserted by the Finance Act, 2000, w.e.f. 1-6-2000. 27. Omitted vide Taxation Laws (Amendment) Act, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
