Appeal scope expansion: wealth tax references amended to include appeals arising under the alternate appeal provision section 27A. Amendment revises operative references in section 29 of the Wealth-tax Act effective 1 October 1998 to bring appeals under section 27A within its scope: subsection (1) substitutes the reference to appeals under section 27 with a reference to appeals under section 27 or an appeal filed under section 27A; subsection (2) inserts after 'section 27' the words 'or in sub-section (7) of section 27A'.
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Provisions expressly mentioned in the judgment/order text.
Appeal scope expansion: wealth tax references amended to include appeals arising under the alternate appeal provision section 27A.
Amendment revises operative references in section 29 of the Wealth-tax Act effective 1 October 1998 to bring appeals under section 27A within its scope: subsection (1) substitutes the reference to appeals under section 27 with a reference to appeals under section 27 or an appeal filed under section 27A; subsection (2) inserts after "section 27" the words "or in sub-section (7) of section 27A".
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