TaxTMI 
TaxTMI 
TaxTMI 
Appeal to the [Deputy Commissioner (Appeals)] from orders of [Assessing Officer]
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....nbsp; (f) objecting to any penalty imposed by the 10[Assessing Officer] under the provisions of 11[section 221] of the Income-tax Act as applied under section 32 for the purposes of wealth-tax ; 12[or] 13[(g) objecting to any order made by the 14[Assessing Officer] under section 22 treating him as the agent of a person residing outside India ; or (h) objecting to any order of the 15[Assessing Officer] under section 35 having the effect of enhancing the assessment or reducing a refund or refusing to allow the claim made by the assessee under the said section ; or] 16[(ha) objecting to any order of the Valuation Officer under section 35 having the effect of enhancing the valuation of any asset or refusing to allow the claim made by the assessee under the said section ; 17[* * *] (i) 18[* * *]] may appeal to the 19[Deputy Commissioner (Appeals)] 20[before the 1st day of June, 2000,] against the assessment or order, ....
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....ontained in sub-section (1), the Board or the Director General or Chief Commissioner or Commissioner, if so authorised by the Board, may, by order in writing, transfer any appeal which is pending before a Deputy Commissioner (Appeals) and any matter arising out of or connected with such appeal and which is so pending, to the Commissioner (Appeals) if the Board or, as the case may be, the Director General, Chief Commissioner or Commissioner (at the request of the appellant or otherwise) is satisfied that it is necessary or expedient so to do having regard to the nature of the case, the complexities involved and other relevant considerations and the Commissioner (Appeals) may proceed with such appeal or matter from the stage at which it was before it was so transferred : Provided that the appellant may demand that before proceeding further with the appeal or matter, the previous proceeding or any part thereof be re-opened or that he be reheard.] (2) An appeal shall be presented within thirty days of the receipt of the notice of demand relating to the assessment or penalty objected to, or the date on which any order objected to....
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....nalty: Provided that no order enhancing the assessment or penalty shall be made unless the person affected thereby has been given a reasonable opportunity of showing cause against such enhancement. 46[(5A) In disposing of an appeal, the 47[Deputy Commissioner (Appeals)] 48[or, as the case may be, the Commissioner (Appeals)] may consider and decide any matter arising out of the proceedings in which the order appealed against was passed, notwithstanding that such matter was not raised before the 49[Deputy Commissioner (Appeals)] 50[or, as the case may be, the Commissioner (Appeals)] by the appellant. (5B) The order of the 51[Deputy Commissioner (Appeals)] 52[or, as the case may be, the Commissioner (Appeals)] disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision.] (6) A copy of every order passed by the 53[Deputy Commissioner (Appeals)] 54[or, as the case may be, the Commissioner (Appeals)] under this section shall be forwarded to the appellant and the 55[Chief Commissioner or Comm....
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....ws (Amendment) Act, 1972, w.e.f. 1-4-1973, stood as under : "(i) objecting to any order of the Assessing Officer or Valuation Officer imposing a fine under sub-section (2) of section 37," 19. Substituted vide the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Appellate Assistant Commissioner" 20. Inserted by the Finance Act, 2000, w.e.f. 1-6-2000. 21. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 22. Substituted for clause (b) by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. Earlier substituted by the Direct Tax Laws (Amendment) Act, 1987, with effect from the same date was replaced. Clause (b), as it stood prior to its substitution by the Amendment Act, 1987, read as under: "(b) objecting to any penalty imposed under clause (c) of sub-section (1) of section 18 where the penalty has been imposed with the previous approval of the Deputy Commissioner under sub-section (3) of section 18; or" 23. Substituted for clauses (c) and (d) by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. Prior to their substitution, clauses (c) and (d) stood as under : "(c) objecting to any assessment or order refe....
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....t he be reheard." 28. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Appellate Assistant Commissioner" 29. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 30. Inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975. 31. Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. Before omission, the proviso, as amended by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978, stood as under : "Provided that, on an application made by the appellant in this behalf, the Deputy Commissioner (Appeals) or, as the case may be, the Commissioner (Appeals) may, for any good and sufficient reason to be recorded in writing, exempt him from the operation of the provision of this sub-section." 32. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Appellate Assistant Commissioner" 33. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 34. Inserted by the Taxation Laws (Amendment) Act, 1972, w.e.f. 1-1-1973. 35. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 36. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Bef....
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....ealed against Where valuation of any asset has been referred to the Valuation Officer, designation and address of such Valuation Officer Section and sub -section of the Wealth-tax Act, 1957, under which the Assessing Officer/Valuation Officer passed the order appealed against and the date of such order Where the appeal relates to any assessment, penalty/fine, the date of service of the relevant notice of demand In any other case, the date of service of the intimation of the order appealed against Section of the Wealth-tax Act, 1957, under which the appeal is preferred Where return has been filed by the appellant for the assessment year in connection with which the appeal is preferred, whether tax due on the net wealth returned has been paid in full. (If the answer is in the affirmative, give details of the date of payment and amount paid.) *Relief claimed in appeal ** Where an appeal in relation to any other assessment year is pending in the case of the appellant with any Commissioner (Appeals), give the details as to the- (a) Commissioner (Appeals) with whom the appeal is pending ; (b) Assessment year in connection with which the appeal has been preferred ; (c) Assessing....