Appeals to Commissioner (Appeals) for wealth-tax objections enable review of assessments, penalties, valuations and agency determinations. Statutory right to appeal to the Commissioner (Appeals) is established for objections to net-wealth determination, wealth-tax liability, assessment jurisdiction, specified penalties, valuation and agency orders; appeals must be in prescribed form with fee, are subject to a thirty-day limitation (admittable late for sufficient cause), and require payment of tax shown in a filed return for admission; the Commissioner (Appeals) may summon Valuation Officers for valuation disputes, fix hearings, direct further enquiry, admit new grounds, pass orders including enhancements after opportunity to show cause, and must issue written reasons and send copies to parties.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Appeals to Commissioner (Appeals) for wealth-tax objections enable review of assessments, penalties, valuations and agency determinations.
Statutory right to appeal to the Commissioner (Appeals) is established for objections to net-wealth determination, wealth-tax liability, assessment jurisdiction, specified penalties, valuation and agency orders; appeals must be in prescribed form with fee, are subject to a thirty-day limitation (admittable late for sufficient cause), and require payment of tax shown in a filed return for admission; the Commissioner (Appeals) may summon Valuation Officers for valuation disputes, fix hearings, direct further enquiry, admit new grounds, pass orders including enhancements after opportunity to show cause, and must issue written reasons and send copies to parties.
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