Interest-Tax Act, 1974
Section - 15 - Appeals to the Commissioner Appeals
Appeals to the [Commissioner (Appeals)].15. (1) Any person objecting to the amount of interest-tax for which he is assessed by the [Assessing] Officer or denying his liability to be assessed under this Act, or objecting to any penalty or fine imposed by the [Assessing] Officer, or to the amount allowed by the [Assessing] Officer by way of any relief under any provision of this Act, or to any refusal by the [Assessing] Officer to grant relief or to an order of rectification having the effect of enhancing the assessment or reducing the refund, or to an order refusing to allow the claim made by the assessee for a rectification under section 17, may appeal to the [Commissioner (Appeals)].[(2) Every appeal filed on or after the 1st day of October, 1998 shall be in the prescribed form and shall be verified in the prescribed manner and shall be accompanied by a fee of two hundred and fifty rupees.](3) An appeal shall be presented within thirty days of the following date, that is to say,—.... To read the full section download the app from Google Play store
CAclubindia
