TaxTMI 
TaxTMI 
Appeal to the Appellate Tribunal from orders of the Deputy Commissioner (Appeals)
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....ss of any order passed by ^7[a Commissioner (Appeals) under sub-section (10) of section 23A], direct the ^8[Assessing Officer] to appeal to the Appellate Tribunal against such order, and such appeal may be made at any time before the expiry of sixty days of the date on which the order is communicated to the Commissioner. ^9[(2A) ^10The ^11[Assessing Officer] or the assessee, as the case may be, on receipt of notice that an appeal against the order of ^12[***] ^13[ ^14[***] the Commissioner (Appeals)] has been preferred under sub-section (1) or sub-section (2) by the other party, may, notwithstanding that he may not have appealed against such order or any part thereof, within thirty days of the receipt ....
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....y asset is objected to, the Appellate Tribunal shall,- (a) in a case where such valuation has been made by a Valuation Officer under section 16A, also give such Valuation Officer an opportunity of being heard; (b) in any other case, on a request being made in this behalf by the ^23[Assessing Officer], give an opportunity of being heard also to any Valuation Officer nominated for the purpose by the ^24[Assessing Officer] : Provided further that] no order enhancing an assessment or penalty shall be made unless the person affected thereby has been given a reasonable opportuni....
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....ndment) Act, 1964, w.e.f. 1-4-1965. 3. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Appellate Assistant Commissioner" 4. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 5. Inserted vide Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. 6. Omitted vide Finance (No. 2) Act, 1977, w.e.f 10-7-1978. Before it was read as:- "or, an order passed by the Inspecting Assistant Commissioner under section 18A" 7. Substituted vide Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Before it was read as:- "a Deputy Commissioner (Appeals) or a Commissioner (Appeals) under section 23" Earlier the quoted portion was amended by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978 and the Direct ....
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....Wealth-tax (Amendment) Act, 1964, w.e.f. 1-4-1965. 19. See rule 6(1) and Form F. 20. Substituted vide Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Before it was read as:- "two hundred" Earlier "two hundred" was substituted for "one hundred and twenty-five" by the Finance Act, 1981, w.e.f. 1-6-1981 and "one hundred and twenty-five" was substituted for "one hundred" by the Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971. 21. Inserted vide Finance Act, 1999, w.e.f. 1-6-1999. 22. Substituted vide Taxation Laws (Amendment) Act, 1972, w.e.f. 1-1-1973. Before it was read as:- "Provided that" 23. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Wealth-tax Officer" 24. Substitut....
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....ices may be sent to the appellant 8. + Relief claimed in the memorandum of cross-objections + Grounds of cross-objections . Signed (Authorised representative, if any) Signed (Respondent) Verification I, , the respondent, do hereby declare that what is stated above is true to the best of my information and belief. Verified today the day of 20 . Date . Place Signed . Notes: 1. The memorandum of cross-objections must be in triplicate. 2. The memorandum of cross-objections should be written in English or, if the memorandum is filed in a Bench located in any such state as is for the time being notified by the President of the Appellate Tribunal for the purposes of rule 5A of the Income tax....