Lawgist18Appeals to the Commissioner (Appeals)
(1) Any person objecting to the amount of hotel-receipts tax for which he is assessed by the Income-tax Officer, or denying his liablility to be assessed under this Act, or objecting to an order under section 12 refusing to re-open an assessment made under section 11 or objecting to any penalty or fine imposed by the Income-tax Officer, or to the amount allowed by the Income-tax Officer by way of any relief under any provision of this Act, or to any refusal by the Income-tax Officer to grant relief, or to an order of rectification having the effect of enhancing the assessment or reducing the refund, or to an order refusing to allow the claim made by the assessee for a rectification under section 20, may appeal to the Commissioner (Appeals).
(2) Every appeal shall be in the prescribed form and shall be verified in the prescribed manner.
(3) An appeal shall be presented within thirty days of the following date, that is to say,--
(a) where the appeal relates to assessment or penalty or fine, the date of service of the notice of demand relating to the assessment or penalty or fine, or
(b) in any other case, the date on which the intimation of the order sought to be appealed against is served:
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:
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 Short title and extent
- 2 Definitions
- 3 Application of the Act
- 4 Tax authorities
- 5 Charge of tax
- 6 Scope of chargeable receipts
- 7 Computation of chargeable receipts
- 8 Return of chargeable receipts
- 9 Self-assessment
- 10 Assessment
- 11 Best judgment assessment
- 12 Re-opening of assessment at the instance of the assessee
- 13 Receipts escaping assessment
- 14 Advance payment of hotel receipts tax
- 15 Penalty for failure to furnish returns, comply with notices, concealment of receipts, etc
- 16 Penality for false estimate of, or failure to pay, hotel-receipts tax payable in advance
- 17 Opportunity of being heard
- 18 Appeals to the Commissioner (Appeals)
- 19 Appeals to Appellate Tribunal
- 20 Rectification of mistakes
- 21 Hotel-receipts tax deductible in computing total income under Income-tax Act
- 22 Revision of order prejudicial to revenue
- 23 Revision of orders by Commissioner
- 24 Application of provisions of Income-tax Act
- 25 Income-tax papers to be available for the purposes of this Act
- 26 Wilful attempt to evade tax, etc
- 27 Failure to furnish returns of chargeable receipts
- 28 Failure to produce accounts and documents
- 29 False statement in verification, etc
- 30 Abetment of false return, etc
- 31 Punishment for second and subsequent offences
- 32 Certain offences to be non-cognizable
- 33 Institution of proceedings and composition of offences
- 34 Power to make rules
- 35 Power to exempt
- 36 Power to remove difficulties
- 37 [Repealed]
