https://www.taxtmi.com/acts?id=2935 Appeals lie to the Appellate Tribunal against specified Commissioner decisions, subject to non-appealability and the Commissioner's reassessment power. Appeals must follow prescribed formality, fees and timelines and, for assessments, generally require proof of payment or prescribed security; appellants are limited to matters and grounds in their objection but may adduce new evidence for good reasons. The Tribunal may confirm, reduce, annul or otherwise determine issues, must give written reasons, can substitute orders and re-exercise Commissioner powers, and may remit with refund obligations; it may rectify apparent errors and review orders with opportunity to be heard. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 16 Jul 2012 16:05:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=2935 Appeals lie to the Appellate Tribunal against specified Commissioner decisions, subject to non-appealability and the Commissioner's reassessment power. Appeals must follow prescribed formality, fees and timelines and, for assessments, generally require proof of payment or prescribed security; appellants are limited to matters and grounds in their objection but may adduce new evidence for good reasons. The Tribunal may confirm, reduce, annul or otherwise determine issues, must give written reasons, can substitute orders and re-exercise Commissioner powers, and may remit with refund obligations; it may rectify apparent errors and review orders with opportunity to be heard. Act-Rules VAT - Delhi Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=2935