Wealth-Tax Act, 1957

Section - 23 - Appeal to the Deputy Commissioner (Appeals) from orders of Assessing Officer

CHAPTER VI

APPEALS, REVISIONS AND REFERENCES

92Appeal to the93[Deputy Commissioner (Appeals)] from orders of 94[Assessing Officer].

9523. (1) 96[Subject to the provisions of sub-section (1A), any person,-]

(a)- objecting to the amount of 97[***] net wealth determined under this Act ; or
(b)- objecting to the amount of wealth-tax determined as payable by him under this Act ; or
(c)- denying his liability to be assessed under this Act ; or
98[(d)- objecting to any penalty imposed by the Assessing Officer under section 18 99[* * *] ; or]
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