Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

Appeals to Appellate Tribunal.

Section 46 - APPELLATE TRIBUNAL - Other Direct Tax Provisions - Section 46 - 46. (1) Any person, including the Initiating Officer, aggrieved by an order of the Adjudicating Authority may prefer an appeal in such form and along with such fees, as may be prescribed, to the Appellate Tribunal against the order passed by the Adjudicating Authority under sub-section (3) of section 26, within a period of forty five days from the date of the order. (2) The Appellate Tribunal may .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

where the evidence on record is sufficient; (b) to take additional evidence or to require any evidence to be taken by the Adjudicating Authority, where the Adjudicating Authority has refused to admit evidence, which ought to have been admitted; (c) to require any document to be produced or any witness to be examined for the purposes of proceeding before it; (d) to frame issues which appear to the Appellate Tribunal essential for adjudication of the case and refe .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version