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of <h1>Individuals Can Appeal Expenditure-Tax Assessments or Penalties; Follow Specific Procedures and Timelines Under Expenditure-tax Act 1987</h1> Under the Expenditure-tax Act, 1987, individuals can appeal to the Commissioner (Appeals) if they object to their expenditure-tax assessment, deny liability, or contest a penalty. Appeals must be submitted in a prescribed form, verified, and accompanied by a fee if filed after October 1, 1998. They should be lodged within 30 days of receiving the tax notice, though late appeals may be accepted for valid reasons. The Commissioner (Appeals) will hear and decide the appeal, potentially enhancing assessments or penalties, but must provide the appellant a chance to contest such enhancements. The process aligns with income-tax appeal procedures.
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