Central Board of Direct Taxes, having regard to the nature of cases, the complexities involved and other relevant considerations - 2165 - Wealth Tax

Central Board of Direct Taxes, having regard to the nature of cases, the complexities involved and other relevant considerations Notification Number: 2165 Dated 07-July-1978 In exercise of the powers conferred by clause (e) of sub-section (1A) of section 23 of the Wealth-tax Act, 1957 (27 of 1957), the Central Board of Direct Taxes, having regard to the nature of cases, the complexities involved and other relevant considerations, hereby directs that any assessee with net wealth exceeding fifteen lakhs rupees on assessment under section 16, and aggrieved by an order specified in clauses (d) to (i) (both inclusive) of sub-section (1) of section 23, shall appeal to the Commissioner of Wealth-tax (Appeals) against such order. 2. The above notification will take effect from 10th July, 1978. File Number: 318/17/78-WT