Companies (Profits) Surtax Act,1964
Act No : 7
Section : Appeals to Appellate Tribunal
12.Appeals to Appellate Tribunal. (1) any assessee aggrieved by an order passed by a Commissioner under section 16, or an order passed by 1[a Commissioner (Appeals)] ----------------------------------------------------------------------- 1. Subs. & Ins. by Act 29 of 1977, s.39 & Sch. V, (w.e.f. 10-7- 1978). 2. Ins. by Act 16 of 1981, s.38 (w.e.f. 1-4-1981). 3. Ins. by s. 39, ibid. (w.e.f. 1-4-1981). ----------------------------------------------------------------------- 1277 under any provision of this Act, may appeal to the Appellate Tribunal against such order. (2) The Commissioner may, if he objects to any order passed by the 2[Commissioner (Appeals)] under any provision of this Act, direct the Income-tax Officer to appeal to the Appellate Tribunal against the order. (3) Every appeal under sub-section (1) or sub-section (2) shall be filled within sixty days of the date on which the order sought to be appealed against is communicated to the assessee or to the Commis- sioner, as the case may be. (4) The Income-tax Officer, or the assessee, as the case may be, on receipt of notice that an appeal against the order of the 2[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 2[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 (3). (5) 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 (3) or sub-section (4), if it is satisfied that there was sufficient cause for not presenting it wit within that period. (6) 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 in appeal referred to in sub-section (2) or a memorandum of cross-objections referred to in sub-section (4). be accompanied by 1[a fee of 3[two hundred rupees]. (7) Subject to the provisions of this Act, in hearing and making an order on any appeal under this section. the Appellate Tribunal shall exercise the same powers and follow the same procedure as it exercises and follows hearing and making an order on any appeal under the Income-tax Act.
Read All Comments
