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Section 11A: Transfer of certain pending appeals.

The Companies (Profits) Surtax Act, 1964Central Act · Act 7 of 1964

[11A. Transfer of certain pending appeals.-- Every appeal under this Act which is pending immediately before the appointed day before an Appellate Assistant commissioner or a Commissioner and any matter arising out of or connected with such appeal and which is so pending shall stand transferred on that day to the Commissioner (Appeals) and the Commissioner (Appeals) may proceed with such appeal or matter from, the stage at which it was on that day:

Provided that the appellant may demand that before proceeding further with the appeal or matter the previous proceeding or any part thereof be reopened or that he be re-heard.

Explanation.--In this section, "appointed day" means the date appointed under section 39 of the Finance (No. 2) Act, 1977.]

Where this provision sits

ActThe Companies (Profits) Surtax Act, 1964
Section11A
Marginal noteTransfer of certain pending appeals.
JurisdictionCentral
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • inserted, Act 29 of 1977. . Ins. by Act 29 of 1977, s. 39 and the Fifth Sch. (w.e.f. 10-7-1978).

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