TaxTMI 
TaxTMI 
Appeal to the [Deputy Commissioner (Appeals)] from orders of [Assessing Officer]
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.... ^ (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[be....
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....e stage at which it was on that day.] ^ ^27[(1B) Notwithstanding anything contained 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 no....
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....Appeals)] ^45[or, as the case may be, the Commissioner (Appeals)] may pass such order as he thinks fit which may include an order enhancing the assessment or penalty: ^ 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 ^5....
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..... 1-4-1989. 18. Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. Prior to its omission, clause (i) as inserted by the Wealth-tax (Amendment) Act, 1964, w.e.f. 1-4-1965 and later on amended by the Taxation Laws (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) ....
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....s) 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 reopened or that 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. Ins....
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....e 5] Form of appeal to the Commissioner of Wealth-tax (Appeals) under section 23A of the Wealth-tax Act, 1957 Wealthtax Range . + No. of . Name and address of the appellant Permanent Account Number Assessment year in connection with which the appeal is preferred Assessing Officer/Valuation Officer passing the order appealed 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....