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TMI BlogAppeal to the [Deputy Commissioner (Appeals)] from orders of [Assessing Officer]X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessing Officer] under section 35 having the effect of enhancing the assessment or reducing a refund or refusing to allow the claim made by the assessee under the said section ; or] 16[(ha) objecting to any order of the Valuation Officer under section 35 having the effect of enhancing the valuation of any asset or refusing to allow the claim made by the assessee under the said section ; 17[* * *] (i) 18[* * *]] may appeal to the 19[Deputy Commissioner (Appeals)] 20[before the 1st day of June, 2000,] against the assessment or order, as the case may be, in the prescribed form and verified in the prescribed manner. 21[(1A) Notwithstanding anything contained in sub-section (1), any person,-- (a) objecting to the amount of net wealth determined under this Act or objecting to the amount of wealth-tax determined as payable by him under this Act or denying his liability to be assessed under this Act, where the net wealth determined on assessment made under section 16 exceeds fifteen lakh rupees ;or 22[(b) objecting to any penalty imposed under sub-section (1) of section 18 with the previous approval of the Deputy Commissioner as specified in sub-section (3) of that section ; o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting to the assessment or penalty objected to, or the date on which any order objected to, is communicated to him, but the 28[Deputy Commissioner (Appeals)] 29[or, as the case may be, the Commissioner (Appeals)] may admit an appeal after the expiration of the period aforesaid if he is satisfied that the appellant had sufficient cause for not presenting the appeal within that period. 30[(2A) Where a return has been filed by an assessee, no appeal under this section shall be admitted unless at the time of filing of the appeal he has paid the tax due on the net wealth returned by him. 31[* * *] (3) The 32[Deputy Commissioner (Appeals)] 33[or, as the case may be, the Commissioner (Appeals)] shall fix a day and place for the hearing of the appeal and may, from time to time, adjourn the hearing. 34[(3A) If the valuation of any asset is objected to in an appeal under clause (a) of sub-section (1) 35[or of sub-section (1A)], the 36[Deputy Commissioner (Appeals)] 37[or, as the case may be, the Commissioner (Appeals)] shall,-- (a) in a case where such valuation has been made by a Valuation Officer under section 16A, give such Valuation Officer an opportunity of being heard ; (b) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 28(E), dated 6-1-1993. For details, see Referencer. 5. Substituted vide Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. Before it was read as:- "Any person--" 6. Omitted vide the Wealth-tax (Amendment) Act, 1964, w.e.f. 1-4-1965. Before it was read as:- "his" 7. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. Prior to its substitution, clause (d), as amended by the Wealth-tax (Amendment) Act, 1964, w.e.f. 1-4-1964, stood as under : "(d) objecting to any penalty imposed by the Assessing Officer under section 15B or section 18 ; or" 8. "as it stood immediately before the 1st day of April, 1989 or under section 18 as amended by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)" omitted vide Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. 9. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Wealth-tax Officer" 10. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Wealth-tax Officer" 11. Substituted vide the Wealth-tax (Amendment) Act, 1964, w.e.f. 1-4-1965. Before it was read as:- "sub-section (1) of section 46" 12. Inserted vide Wealth-tax (Amendme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2000, w.e.f. 1-6-2000. 26. Inserted by the Finance Act, 2000, w.e.f. 1-6-2000. 27. Substituted for sub-sections (1B) and (1C) by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. Prior to their substitution, sub-sections (1B) and (1C), as inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978 and Finance Act, 1979, w.e.f. 1-6-1979, respectively, stood as under : "(1B) Every appeal against any assessment or order referred to in sub-section (1A) which is pending immediately before the appointed day before an Appellate Assistant Commissioner or a Commissioner and any matter arising out of or connected with such appeal and which is so pending shall stand transferred on that day to the Commissioner (Appeals) and the Commissioner (Appeals) may proceed with the appeal or matter from the stage at which it was on that day : Provided that the appellant may demand that before proceeding further with the appeal or matter, the previous proceeding or any part thereof be reopened or that he be reheard. Explanation.--In this sub-section, 'appointed day' means the date appointed under section 39 of the Finance (No. 2) Act, 1977. (1C) Notwithstanding anything contained in sub-se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .e.f. 1-4-1988. Before it was read as:-"Appellate Assistant Commissioner" 41. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 42. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Wealth-tax Officer" 43. Inserted vide Taxation Laws (Amendment) Act, 1972, w.e.f. 1-1-1973. 44. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Appellate Assistant Commissioner" 45. Inserted vide Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 46. Inserted vide Wealth-tax (Amendment) Act, 1964, w.e.f. 1-4-1965. 47. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Appellate Assistant Commissioner" 48. Inserted vide Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 49. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Appellate Assistant Commissioner" 50. Inserted vide Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 51. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Appellate Assistant Commissioner" 52. Inserted vide Finance (No. 2) Act, 1977, w.e.f. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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