Right to be heard: Revenue officers must get opportunity to be heard in wealth, gift and estate tax appeals. Appellate proceedings under the Wealth tax Act should afford the Wealth tax Officer an opportunity to be heard by the Appellate Assistant Commissioner; officers should request such hearings when filing reports in Form I.T.N.S. 51 so appeals can be listed with notice. The same practice applies to appeals under the Gift tax and Estate Duty Acts due to similar statutory provisions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Right to be heard: Revenue officers must get opportunity to be heard in wealth, gift and estate tax appeals.
Appellate proceedings under the Wealth tax Act should afford the Wealth tax Officer an opportunity to be heard by the Appellate Assistant Commissioner; officers should request such hearings when filing reports in Form I.T.N.S. 51 so appeals can be listed with notice. The same practice applies to appeals under the Gift tax and Estate Duty Acts due to similar statutory provisions.
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