The Gift-Tax Act, 1958
23. Appeal to the Appellate Tribunal.
- An assessee, objecting to an order
passed by the Appellate Assistant Commissioner 5[ or the commissioner
(Appeals)] [under sections 17 or 17A]4 or section 22 or sub-section (2) of
section 36 5***, may appeal to the Appellate Tribunal within sixty days of the
date on which the order is communicated to him.]
- The Commissioner may, if he is not satisfied as to the correctness of any
order passed by an Appellate Assistant Commissioner5[ or a Commissioner (Appeals)] under section 22 direct the Gift-tax
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.
- The Gift-tax Officer or the assessee, as the case may be, on receipt of
notice that an appeal against the order of the Appellate
- Ins. by Act 53 of 1962, s. 17 (w.e.f. 1-4-1963).
- Subs. by s. 18, ibid., for sub-section (1) (w.e.f. 1-4-1963).
- Ins. by s. 18, ibid. (w.e.f. 1-4-1963).5 Ins. & Omitted by Act 29 of 1977, s.39 & Sch. V (w.e.f. 10-7-1978).886.Assistant Commissioner 4[ 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 Appellate Assistant
Commissioner 4[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 subsection
(2).]1[(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 (1) or subsection (2) or sub-section (2A) if it is satisfied
that there was sufficient cause for not presenting it within that period.](4) An appeal to the Appellate Tribunal shall be in the prescribed form and
shall be verified in the prescribed manner and shall, except in the case of an
appeal referred to in sub-section (2), be accompanied by 2[a fee of one hundred
and twenty-five rupees].(5)The Appellate Tribunal may, after giving the parties to the appeal an
opportunity of being heard, pass such orders thereon as it thinks fit, and any
such orders may include an order enhancing the amount of gift-tax determined or
penalty imposed:
Provided that no order enhancing the amount of gift-tax deter-mined or penalty imposed shall be made unless the person affected thereby has
been given a reasonable opportunity of showing cause against such enhancement.
3 * * *
- Subs. by Act 53 of 1962, s.18, for sub-section (3) (w.e.f. 1-4-1963)
- Subs. by Act 42 of 1970,s. 67 for "a fee of rupees one hundred"(w.e.f. 1-4-1971).
- Omitted by Act 45 of 1972, s. 22 (w.e.f. 1-1-1973).
- Ins. by Act 29 of 1977, s. 39 & Sch. V (w.e.f. 10-7-1978).887.(9) A copy of every order passed by the Appellate Tribunal under this
section shall be forwarded to the assessee and the Commissioner.(10) Save as provided in section 26, any. order passed by the
Appellate Tribunal on appeal shall be final.
(11) The provisions of 1[sub-sections (1), (4) and (5) of section
255 of the Income-tax Act] shall apply to the Appellate Tribunal in the
discharge of its functions under this Act as they apply to it in the discharge
of its functions under the Income-tax Act.
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