Appeals to Appellate Tribunal

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... al may be made against a non-appealable order under section 79 of this Act. Explanation : The Commissioner does not appeal to the Appellate Tribunal but may make a re-assessment of tax where he is of the opinion that further tax is owed. ] (2) Subject to the provisions of section 77 of this Act, no appeal shall be entertained unless it is made within two months from the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... o appeal shall be entertained by the Appellate Tribunal unless it is satisfied that such amount as the appellant admits to be due from him has been paid. (5) In proceedings before the Appellate Tribunal - (a) the person aggrieved shall be limited to disputing only those matters stated in the objection; (b) the person aggrieved shall be limited to arguing only thos .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Appellate Tribunal shall use its best endeavours to make a final resolution of the matter before it and for this purpose may make a decision in substitution for the order in dispute, including the exercise or re-exercise of any discretion or power vested in the Commissioner. (8) The Appellate Tribunal shall not set aside an assessment and remit the matter to the Commissioner for a further .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... adjourn the proceedings, strike out the appeal or proceed to make an order determining the objection in the absence of the person. (11) Save as provided in section 81 of this Act and sub-section (12) of this section, an order passed by the Appellate Tribunal on an appeal shall be final. (12) The Appellate Tribunal may rectify any mistake or error apparent from the record of its pro .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n :- The Commissioner does not appeal to the Appellate Tribunal. The Commissioner may make a further assessment of tax where he is opinion that further tax is owed: . 2. Inserted vide DVAT (Second Amendment) Act, 2005; Notification No. F.14(29)/LA-2005/333, dated 16.2005 w.e.f. 16.11.2005. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxati .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X