Wealth tax appeals: procedures permit challenges to assessments, penalties and valuations with timelines, transfers and appellate powers. Appeals lie to the Deputy Commissioner (Appeals) (or, in specified cases, to the Commissioner (Appeals)) against determinations of net wealth, wealth-tax, assessment liability, penalties and valuation orders; appeals must be in the prescribed form and time, may be admitted late for sufficient cause, require payment of tax where a return has been filed, and the appellate authority may transfer, hear, permit new grounds, order inquiries, enhance assessments with opportunity to show cause, and issue written reasoned orders with copies to the appellant and Commissioner.