Wealth-tax Act,1957
Act No : 27
Section :
Appeal to the Appellate Assistant Commissioner from orders of Wealth-tax Officers.
23. Appeal to the Appellate Assistant Commissioner from orders of Wealth-tax Officers. (1) Any person,-- (a) objecting to the amount of 1*[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 (d) objecting to any penalty imposed by the Wealth-tax Officer under 2*[section 15B or] section 18; or (e) objecting to any order of the Wealth-tax Officer under sub-section (2) of section 20; or (f) objecting to any penalty imposed by the Wealth-tax Officer under the provisions of 3*[section 221] of the Income-tax Act as applied under section 32 for the purposes of wealth-tax; 2*[or] 2*[(g) objecting to any order made by the Wealth-tax Officer under section 22 treating him as the agent of a person residing outside India; or (h) objecting to any order of the Wealth-tax Officer under section 35 having the effect of enhancing the assessment or reducing a refund or refusing to allow the claim made by the assessee under the said section; or 4*[(ha) objecting to any order of the Valuation Officer under section 35 having the effect of enhancing the valuation of any asset or refusing to allow the claim made by the assessee under the said section; or] (i) objecting to an order of the [Wealth tax Officer or Valuation Officer] 4* imposing a fine under sub-section (2) of section 37;] may appeal to the Appellate Assistant Commissioner against the assessment or order, as the case may be, in the prescribed form and verified in the prescribed manner. (2) An appeal shall be presented within thirty days of the receipt of the notice of demand relating to the assessment or penalty objected to, or the date on which any order objected to, is communicated to him, but the Appellate Assistant Commissioner may admit an appeal after the expiration of the period aforesaid if he is satisfied that the appellant had sufficient cause for not presenting the appeal within that period. 5*[(2A) Where a return has been filed by an assessee, no appeal under this section shall be admitted unless at the time of filing of the appeal he has paid the tax due on the net wealth returned by him: Provided that, on an application made by the appellant in this behalf, the Appellate Assistant Commissioner may, for any good and sufficient reason to be recorded in writing, exempt him from the operation of the provision of this sub-section.] --------------------------------------------------------------------- 1 Subs. by Act 46 of 1964, s. 22, for "his net wealth" (w.e.f. 1-4- 1965). 2 Ins. by s. 22, ibid. (w.e.f. 1-4-1965). 3 Subs. by s. 22, ibid., for "sub-section (1) of section 46" (w.e.f. 1-4-1965). 4 Ins. & Subs. by Act 45 of 1972, s. 11 (w.e.f. 1-1-1973). 5 Ins. by Act 41 of 1975, s. 94 (w.e.f. 1-10-75). 806 (3) The Appellate Assistant Commissioner shall fix a day and place for the hearing of the appeal and may, from time to time, adjourn the hearing. 3*[(3A) If the valuation of any asset is objected to in an appeal under clause (a) of sub-section (1), the Appellate Assistant Commissioner shall,-- (a) in a case where such valuation has been made by a Valuation Officer under section 16A, give such Valuation Officer an opportunity of being heard; (b) in any other case, on a request being made in this behalf by the Wealth-tax Officer, give an opportunity of being heard to any Valuation Officer nominated for the purpose by the Wealth-tax Officer.] (4) The Appellate Assistant Commissioner may-- (a) at the hearing of an appeal, allow an appellant to go into any ground of appeal not specified in the grounds of appeal; (b) before disposing of an appeal, make such further inquiry as he thinks fit or cause further inquiry to be made by the 3*[Wealth-tax Officer or, as the case may be, the Valuation Officer]. (5) In disposing of an appeal, the Appellate Assistant Commissioner may pass such order as he thinks fit which may include an order enhancing the assessment or penalty: Provided that no order enhancing the assessment or penalty shall be made unless the person affected thereby has been given a reasonable opportunity of showing cause against such enhancement. 1*[(5A) In disposing of an appeal, the Appellate Assistant Commissioner may consider and decide any matter arising out of the proceedings in which the order appealed against was passed, notwithstanding that such matter was not raised before the Appellate Assistant Commissioner by the appellant. (5B) The order of the Appellate Assistant Commissioner disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision.] (6) A copy of every order passed by the Appellate Assistant Commissioner under this section shall be forwarded to the appellant and the Commissioner.
