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Appealable orders before Commissioner (Appeals)

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....e-tax Act as applied under section 32 for the purposes of wealth-tax; or (g) objecting to any order made by the Assessing Officer under section 22 treating him as the agent of a person residing outside India; or (h) objecting to any order of the 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 (i) 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; or (j) objecting to any penalty imposed by the Deputy Director or Deputy Commissioner under section 18A, may ap....

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....ing to the assessment or penalty objected to or the day on which any order objected to is communicated to him, but the Commissioner (Appeals) may admit an appeal after the expiration of the period aforesaid, if he is satisfied that the appellant had sufficient cause for not presenting the appeal within that period. (4) Where a return has been filed by an assessee, no appeal under this section shall be admitted unless at the time of filing of the appeal, he has paid the tax due on the net wealth returned by him. (5) The Commissioner (Appeals) shall fix a day and place for the hearing of the appeal and may, from time to time, adjourn the hearing. (6) If the valuation of any asset is objected to in an appeal under clause (a) or clause (i....