TaxTMI 
TaxTMI 
TaxTMI 
Power to make rules
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....n in electronic form; the form and the manner in which the return in electronic form may be furnished; the documents, statements, receipts, certificates, audit reports, reports of registered valuer or any other documents which may not be furnished along with the return in electronic form and the computer resource or electronic record to which such return may be transmitted under section 14B;] (c) 2the form in which appeals and applications under this Act may be made, and the manner in which they shall be verified; 3[(cc) 4the circumstances in which, the conditions subject to which, and the manner in which, the 5[Deputy Commissioner (Appeals)] 6[or the Commissioner (Appeals)] may permit an appellant to produce evidence which he did not produce or which he was not allowed to produce before the 7[Assessing Officer];] (d) 8the form of any notice of demand under this Act; 9[(dd) 10the pr....
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....- 1. See rule 3 and Form A and Form B. 2. See rules 5, 6 and 7 and Forms E, F, G and H 3. Inserted vide Finance Act, 1972, w.e.f. 1-4-1972. 4. See rule 5A. 5. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Appellate Assistant Commissioner" 6. Inserted vide Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 7. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Wealth-tax Officer" 8. See rule 4 and Form C 9. Inserted vide Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971. 10. See rule 12. 11. Substituted vide Taxation Laws (Amendment) Act,1972, w.e.f. 15-11-1972. For clause (e) 12. See rules 3A and 3B. 13. See rule 3C. 14. Substituted vide Direct Taxes (Amendment) Act,1974, w.e.f. 18-8-1974. 15. Substituted vide Wealth-tax (Amendment) Act, 1964, w.e.f. 1-4-1965. 16. Inserted vide Finance Act,1994, w.e.f. 1-6-1994. 17. Inserted vide Taxation Laws (Amendment) Act,1975, w.e.f. 1-4-1976. 18. Substituted vide Taxation Laws (Amendment) Act,1975, w.e.f. 1-4-1976. Before it was read as:- "in which it is so laid or the session immediately following" 19. Inserted vide Finance Act, ....
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.... Officer, two copies of the grounds of appeal before the first appellate authority, two copies of the statement of facts, if any, filed before the said appellate authority, and also- (a) in the case of an appeal against an order levying penalty, two copies of the relevant assessment order; (b) in the case of an appeal against an order under section 16(3) read with section 17 of the Wealth-tax Act, 1957, two copies of the original assessment order, if any. 2. The memorandum of appeal by an assessee must be accompanied by a fee of one thousand rupees. It is suggested that the fee should be credited in a branch of the authorised bank or a branch of the State Bank of India or a branch of the Reserve bank of India after obtaining a challan and the triplicate challan sent to the Appellate Tribunal with a memorandum of appeal. The Appellate Tribunal will not accept cheques, drafts, hundies or other negotiable instruments. 3. The memorandum of appeal should be written in English or, if the appeal 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 (Appellate Tribunal) Ru....
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.... Tribunal and appearing in the notice of Page 1 of 2 appeal received by the respondent is to be filled in here by the respondent. 5. +If the space is found insufficient, separate enclosures may be used for the purpose. Page 2 of 2 Document 3 FORM H [See rule 7] Form of reference application under sub-section (1) of section 27 of the Wealth-tax Act, 1957 BEFORE THE INCOMETAX APPELLATE TRIBUNAL . The day of . IN THE MATTER OF ASSESSMENT OF WEALTH OF . FOR THE ASSESSMENT YEAR R.A.(W.T) No of . [To be filled in by office] Versus (Respondent) (Appellant) State from which the application is filed . Name and number of the appeal which . gives rise to the reference . The applicant states as follows :- 1. That the appeal noted above was decided by the Appellate Tribunal on . 2. That the notice of the order under sub-section (5) of section 24 of the Wealthtax Act, 1957 was served on the applicant on 3. That the facts which are admitted and/or found by the Appellate Tribunal and which are necessary for drawing up a statement of the case, are stated in the enclosure for ready reference. 4. That the following questions of law arise out of the order of the Appellat....