Gift-Tax Act, 1958

^26aAppeal to the Appellate Tribunal.

23. ²⁷[(1) An assessee, objecting to an order passed by the ²⁸[Deputy Commissioner (Appeals)] ²⁹[or the Commissioner (Appeals)] under section 17 ³⁰[or section 17A] or section 22 ³¹[* * *] or sub-section (2) of section 36 ³²[* * *], may appeal to the Appellate Tribunal within sixty days of the date on which the order is communicated to him.]

(2) The Commissioner may, if he is not satisfied as to the correctness of any order passed by a ³³[Deputy Commissioner (Appeals)] ³⁴[or a Commissioner (Appeals)] under section 22, direct the ³⁵[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.

³⁶[(2A) ³⁷The ³⁸[Assessing Officer] or the assessee, as the case may be, on receipt of the notice that an appeal against the order of the ³⁹[Deputy Commissioner (Appeals)] ⁴⁰[or 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 of the notice, file a memorandum of cross-objections, verified in the prescribed manner, against any part of the order of the ³⁹[Deputy Commissioner (Appeals)] ⁴⁰[or the Commissioner (Appeals)], and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified in sub-section (1) or sub-section (2).]

⁴¹[(3) The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of cross-objections after the expiry of the relevant period referred to in su .... To read the full section download the app from Google Play store