Wealth-Tax Act, 1957

Appeal to the Appellate Tribunal from orders of the ³³[Deputy Commissioner (Appeals).]

24.³⁴[(1) An assessee objecting to an order passed by the ³³[Deputy Commissioner (Appeals)], ³⁵[or the Commissioner (Appeals)] under section 18 or section 18A or section 23 ³⁶[or section 23A]or sub-section (2) of section 37 ³⁷[***] 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 ³⁸[a Commissioner (Appeals) under sub-section (10) of section 23A], direct the ³⁹[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.

⁴⁰[(2A)⁴¹The ⁴²[Assessing Officer] or the assessee, as the case may be, on receipt of notice that an appeal against the order of ⁴³[***] ⁴⁴[⁴⁵[***] 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 ⁴³[***] ⁴⁴[⁴⁵[***] 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).]

⁴⁶[(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 sub-section ( .... To read the full section download the app from Google Play store