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of <h1>Appeal Interest-Tax Assessments Under Section 15: Process, Fees, Deadlines, and Late Submission Guidelines Explained</h1> Section 15 of the Interest-tax Act, 1974 outlines the process for appealing to the Commissioner (Appeals) regarding interest-tax assessments. Individuals can appeal against interest-tax assessments, penalties, fines, or any refusal or rectification orders by the Assessing Officer. Appeals filed after October 1, 1998, must be in the prescribed form, verified appropriately, and accompanied by a fee. Appeals must be presented within thirty days of the relevant notice or order, although late appeals may be admitted with sufficient cause. The Commissioner (Appeals) will hear the appeal and may enhance assessments or penalties after providing a reasonable opportunity for the appellant to respond.
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