Lawgist22Appeals to the Commissioner (Appeals)
(1) Any person objecting to the amount of expenditure-tax for which he is assessed by the 1 [Assessing Officer], or denying his liability to be assessed under this Act, or objecting to an order levying penalty under this Act, may appeal to the Commissioner (Appeals).
2 [(2) Every appeal shall be in the prescribed form and shall be verified in the prescribed manner and in respect of appeals filed on or after the 1st day of October, 1998, shall be accompanied by a fee of two hundred and fifty rupees.]
(3) An appeal shall be presented within thirty days of the receipt of the notice of demand relating to tax, interest or penalty under this Act:
Provided that the Commissioner (Appeals) may admit an appeal after the expiration of the said period if he is satisfied that the appellant had sufficient cause for not presenting it within that period.
(4) The Commissioner (Appeals) shall hear and determine the appeal and, subject to the provisions of this Act, pass such orders as he thinks fit and such orders may include an order enhancing the assessment or penalty.
3 [(4A) In every appeal, the Commissioner (Appeals), where it is possible, may hear and determine such appeal within a period of one year from the end of the financial year in which such appeal is filed under sub-section (1)].
Provided that an order enhancing the assessment or penalty shall not be made unless the person affected thereby has been given a reasonable opportunity of showing cause against such enhancement.
(5) The procedure to be adopted in the hearing and determination of the appeals shall, with any necessary modification, be in accordance with the procedure applicable in relation to income-tax.
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1. Subs. by Act 26 of 1988, s. 72, for "Income-tax Officer" (w.e.f. 1-4-1988).
2. Subs. by Act 21 of 1998, s. 84, for sub-section (2) (w.e..f. 1-10-1998).
3. Subs. by Act 27 of 1999, s. 99, for sub-section (4) (w.e.f. 1-6-1999).
- 1 Short title, extent and commencement
- 2 Definitions
- 3 Application of the Act
- 4 Charge of expenditure-tax
- 5 Meaning of chargeable expenditure
- 6 Tax authorities
- 7 Collection and recovery of expenditure-tax
- 8 Person responsible for collecting tax to furnish prescribed return
- 9 Assessment
- 10 Best judgment assessment
- 11 Chargeable expenditure escaping assessment
- 12 Rectification of mistake
- 13 Time limit for completion of assessment and reassessment
- 14 Interest on delayed payment of expenditure-tax
- 15 Penalty for failure to collect or pay expenditure-tax
- 16 Penalty for failure to furnish prescribed return
- 17 Penalty for concealment of chargeable expenditure
- 18 Penalty for failure to comply with notice
- 19 Penalty not to be imposed in certain cases
- 20 Notice of demand
- 21 Revision of orders by the Commissioner
- 22 Appeals to the Commissioner (Appeals)
- 23 Appeals to Appellate Tribunal
- 24 Application of provisions of Income-tax Act
- 25 Wilful attempt to evade tax, etc
- 26 Failure to furnish prescribed returns
- 27 False statement in verification, etc
- 28 Abetment of false return, etc
- 29 Certain offences to be non-cognizable
- 30 Institution of proceedings and composition of offences
- 31 Power to make rules
- 32 Power to remove difficulties
- 33 Repealed
