Insertion of new section 23A

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..... net wealth determined under this Act; or (b) objecting to the amount of wealth-tax determined as payable by him under this Act; or (c) denying his liability to be assessed under this Act; or (d) objecting to any penalty imposed by the Assessing Officer under section 18 or section 18A; or (e) objecting to any order of the Assessing Officer under sub-section (2) of section 20; or (f) obje .....

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..... or or Deputy Commissioner under section 18A, may appeal to the Commissioner (Appeals) against the assessment or order, as the case may be, in the prescribed form and verified in the prescribed manner and on payment of a fee of two hundred and fifty rupees. Explanation.-For the purposes of this sub-section, where on or before the 1st day of October, 1998, the post of Deputy Commissioner has bee .....

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..... further with the appeal or matter, the previous proceedings or any part thereof be re-opened or that he be re-heard. Explanation.-For the purposes of this sub-section, "appointed day" means the day appointed under section 248A of the Income-tax Act. (3) An appeal shall be presented within thirty days of the receipt of the notice of demand relating to the assessment or penalty objected to or t .....

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..... n made by a Valuation Officer under section 16A, give such Valuation Officer an opportunity of being heard; (b) in any other case on request being made in this behalf by the Assessing Officer, give an opportunity of being heard to any Valuation Officer nominated for the purpose by the Assessing Officer. (7) The Commissioner (Appeals) may.- (a) at the hearing of an appeal, allow an appellant .....

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..... tanding that such matter was not placed before the Commissioner (Appeals) by the appellant. (10) The order of the Commissioner (Appeals) disposing of the appeal shall be in writing and shall state the points for determining the decision thereon and reasons for the decision. (11) A copy of every order passed by the Commissioner (Appeals) under this section shall be forwarded to the appellant an .....

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