Section 26: Appeal to the Appellate Tribunal from orders of enhancement by Chief Commissioners or Commissioners
The Wealth-Tax Act, 1957Central Act · Act 27 of 1957
Appeal to the Appellate Tribunal from orders of enhancement by[Chief Commissioners or Commissioners].
(1) Any assessee objecting to [an order passed by the [Chief Commissioner or Commissioner] under section 18 [or section 18A] or sub-section (2) of section 25] [or an order passed by the Director General or Director under section 18A] may appeal to the Appellate Tribunal within sixty days of the date on which the order is communicated to him.
(2) An Appeal to the Appellate Tribunal under sub-section (1) shall be in the prescribed form and shall be verified in the prescribed manner and shall be accompanied by a fee of [two hundred] rupees.
(3) The provisions of [sub-sections (3), (5), (9) and (10)] of section 24 shall apply in relation to any appeal under this section as they apply in relation to any appeal under that section.
Appeal to the Appellate Tribunal from orders of enhancement by Chief Commissioners or Commissioners
Jurisdiction
Central
Status
In 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.
substituted. Substituted for "Commissioners" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
substituted. Substituted for "an order of enhancement made by the Commissioner under section 25" by the Wealth-tax (Amendment) Act, 1964, w.e.f. 1-4-1965.
substituted. Substituted for "Commissioner" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
inserted. Inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976.
inserted. Inserted by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989.
other. See rule 6(1) and Form F.
substituted. Substituted for "one hundred and twenty-five" by the Finance Act, 1981, w.e.f. 1-6-1981. Earlier "one hundred and twenty-five" was substituted for "one hundred" by the Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971.
substituted. Substituted for "sub-sections (3) and (5) to (10) inclusive" by the Taxation Laws (Amendment) Act, 1972, w.e.f. 1-1-1973.
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