https://www.taxtmi.com/acts?id=19870 Appeals to the Commissioner (Appeals) lie against assessments, denial of liability, penalties, rectification orders affecting assessment or refund, and refusals of rectification claims; appeals must be in the prescribed form with fee and within thirty days of service or intimation, subject to possible condonation of delay for sufficient cause up to one year, and the Commissioner (Appeals) may pass orders including enhancements only after affording a reasonable opportunity to be heard. en-us Fri, 03 Jul 2015 18:03:56 +0530 Thu, 17 Oct 2024 16:02:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19870 Appeals to the Commissioner (Appeals) lie against assessments, denial of liability, penalties, rectification orders affecting assessment or refund, and refusals of rectification claims; appeals must be in the prescribed form with fee and within thirty days of service or intimation, subject to possible condonation of delay for sufficient cause up to one year, and the Commissioner (Appeals) may pass orders including enhancements only after affording a reasonable opportunity to be heard. Act-Rules Direct Taxes Fri, 03 Jul 2015 18:03:56 +0530 https://www.taxtmi.com/acts?id=19870