TaxTMI 
TaxTMI 
Power to make rules
X X X X Extracts X X X X
X X X X Extracts X X X X
....rnish the return 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; &n....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sp; ----------------------- Notes:- 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:....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ould be accompanied by two copies (at least one of which should be a certified copy) of the order appealed against, two copies of the relevant order of the Assessing Officer/Valuation 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 i....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ithout any argument or narrative and such objections should be numbered consecutively. 3. * The number and year of memorandum of cross-objections will be filled in in the office of the Appellate Tribunal. 4. ** The number and year of appeal as allotted by the office of the 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 se....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nder section 30 of the Wealth-tax Act, 1957 To Status G.I.R. No. This is to give you notice that for the assessment year a sum of Rs. details of which are given on the reverse has been determined to be payable by you. 2. The amount should be paid to the Manager, authorised bank/Manager, State Bank of India/Reserve Bank of India at within 30 days/ days of the service of this notice. The previous approval of the Deputy Commissioner has been obtained for allowing a period of less than 30 days for the payment of the above sum. A challan is enclosed for the purpose of payment. 3. If you do not pay the amount within the period specified above, you shall be liable to pay simple interest at one and one-half per cent for every month or part of a month comprised in the period commencing after the end of the period of 30 days in accordance with section 31(2). 4. If you do not pay the amount of tax within the period specified above, penalty (which may be as great as the amount of tax in arrear) may be imposed upon you after giving you a reasonable opportunity of being heard in accordance with section 221 ofthe Income-tax Act, 1961, read with section 32 of the Wealth-tax....