Appeals to Commissioner (Appeals) preserve challenge to interest tax assessments, penalties and rectification orders under prescribed procedure. Right to appeal to Commissioner (Appeals) exists against assessed interest-tax, denial of liability, penalties, amounts of relief allowed or refused, rectification orders enhancing assessment or reducing refund, and refusals under section 17. Appeals must be in the prescribed form, verified and accompanied by the prescribed fee, and presented within thirty days of the relevant service of notice or intimation, subject to condonation for sufficient cause. The Commissioner (Appeals) may hear and determine the appeal, pass any order including enhancement of assessment or penalty after affording reasonable opportunity, and shall follow the procedure applicable to income-tax appeals with necessary modifications.
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Provisions expressly mentioned in the judgment/order text.
Appeals to Commissioner (Appeals) preserve challenge to interest tax assessments, penalties and rectification orders under prescribed procedure.
Right to appeal to Commissioner (Appeals) exists against assessed interest-tax, denial of liability, penalties, amounts of relief allowed or refused, rectification orders enhancing assessment or reducing refund, and refusals under section 17. Appeals must be in the prescribed form, verified and accompanied by the prescribed fee, and presented within thirty days of the relevant service of notice or intimation, subject to condonation for sufficient cause. The Commissioner (Appeals) may hear and determine the appeal, pass any order including enhancement of assessment or penalty after affording reasonable opportunity, and shall follow the procedure applicable to income-tax appeals with necessary modifications.
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