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TMI BlogAppeal to the Appellate Tribunal from orders of the Deputy Commissioner (Appeals)X X X X Extracts X X X X X X X X Extracts X X X X ..... section 23A], direct the 8[Assessing Officer] to appeal to the Appellate Tribunal against such order, and such appeal may be made at any time before the expiry of sixty days of the date on which the order is communicated to the Commissioner. 9[(2A) 10The 11[Assessing Officer] or the assessee, as the case may be, on receipt of notice that an appeal against the order of 12[***] 13[ 14[***] the Commissioner (Appeals)] has been preferred under sub-section (1) or sub-section (2) by the other party, may, notwithstanding that he may not have appealed against such order or any part thereof, within thirty days of the receipt of the notice, file a memorandum of cross-objections verified in the prescribed manner, against any part of the order of 15 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the 23[Assessing Officer], give an opportunity of being heard also to any Valuation Officer nominated for the purpose by the 24[Assessing Officer] : Provided further that] no order enhancing an assessment or penalty shall be made unless the person affected thereby has been given a reasonable opportunity of showing cause against such enhancement. 25[(5A) In every appeal, the Appellate Tribunal, where it is possible, may hear and decide such appeal within a period of four years from the end of the financial year in which such appeal is filed under sub-section (1) 26[or sub-section (2)]. (5B) The cost of any appeal to the Appellate Tribunal shall be at the discretion of that Tribunal.] (6), (7), (8), (8A), and (8B) 27[***] (9) A cop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Earlier the quoted portion was amended by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978 and the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 8. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Wealth-tax Officer" 9. Inserted vide Wealth-tax (Amendment) Act, 1964, w.e.f. 1-4-1965. 10. See rule 6(2) of the Wealth Tax Rules, 1957., and Form G. 11. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Wealth-tax Officer" 12. Omitted vide Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Before it was read as:- "the Deputy Commissioner (Appeals)" Earlier "Deputy Commissioner (Appeals)" was substituted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... axation Laws (Amendment) Act, 1972, w.e.f. 1-1-1973. Before it was read as:- "Provided that" 23. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Wealth-tax Officer" 24. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Wealth-tax Officer" 25. Sub-sections (5A) and (5B) inserted vide Finance Act, 1999, w.e.f. 1-6-1999. 26. Inserted by the Finance Act, 2000, w.e.f. 1-6-2000. 27. Omitted vide Taxation Laws (Amendment) Act, 1972, w.e.f. 1-1-1973. Earlier these sub-sections were substituted for sub-sections (6), (7) and (8) by the Wealth-tax (Amendment) Act, 1964, w.e.f. 1-4-1965. 28. Inserted by the Finance Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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