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of <h1>Appealing Wealth Tax Orders: Section 24 Details Timelines and Procedures for Tribunal Appeals and Cross-Objections.</h1> Section 24 of the Wealth Tax Act, 1957, outlines the process for appealing orders from the Deputy Commissioner (Appeals) or Commissioner (Appeals) to the Appellate Tribunal. An assessee has sixty days to appeal an order under specified sections, while the Commissioner can direct the Assessing Officer to appeal within the same timeframe. Cross-objections can be filed within thirty days of receiving notice of an appeal. The Tribunal may accept late appeals if justified. Appeals must be in a prescribed form with a fee, and the Tribunal may enhance assessments or penalties after hearing both parties. The Tribunal's decisions are generally final, with certain exceptions.
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