Appeal jurisdiction expanded to permit transfers and broaden objections against penalties and assessments under amended wealth tax rules. Amendments expand and reorganise the grounds for objections to include specified penalties and assessments, and empower the Board or authorised senior officers to transfer appeals pending before a Deputy Commissioner (Appeals) to the Commissioner (Appeals) when necessary or expedient; the Commissioner may continue the appeal from the stage of transfer, while the appellant may request re opening of prior proceedings or a re hearing.
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.
Appeal jurisdiction expanded to permit transfers and broaden objections against penalties and assessments under amended wealth tax rules.
Amendments expand and reorganise the grounds for objections to include specified penalties and assessments, and empower the Board or authorised senior officers to transfer appeals pending before a Deputy Commissioner (Appeals) to the Commissioner (Appeals) when necessary or expedient; the Commissioner may continue the appeal from the stage of transfer, while the appellant may request re opening of prior proceedings or a re hearing.
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