Section - 23 - Appeal to the Deputy Commissioner (Appeals) from orders of Assessing Officer
CHAPTER VIAPPEALS, REVISIONS AND REFERENCES92Appeal 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]