India - Income Tax Act 2010 - Saarc

1.855 CH. XX - APPEALS AND REVISION - APPEALS S. 25072[(4) No appeal under this Chapter shall be admitted unless at the time of filingof the appeal,—(a) where a return has been filed by the assessee, the assessee has paidthe tax due on the income returned by him; or(b) where no return has been filed by the assessee, the assessee has paidan amount equal to the amount of advance tax which was payable byhim :Provided that, 73 [in a case falling under clause (b) and] on an application madeby the appellant in this behalf, the 74 [* * *] 75 [Commissioner (Appeals)] may, forany good and sufficient reason to be recorded in writing, exempt him from theoperation of the provisions of 76 [that clause].]Procedure in appeal.77250. (1) The 78 [* * *] 79 [Commissioner (Appeals)] shall fix a day and place for thehearing of the appeal, and shall give notice of the same to the appellant andto the 80 [Assessing] Officer against whose order the appeal is preferred.(2) The following shall have the right to be heard at the hearing of the appeal—(a) the appellant, either in person or by an authorised representative;(b) the 80 [Assessing] Officer, either in person or by a representative.(3) The 81 [* * *] 82 [Commissioner (Appeals)] shall have the power to adjourn thehearing of the appeal from time to time.72. Inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975.73. Inserted by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989.74. Words “Deputy Commissioner (Appeals) or, as the case may be, the” omitted by theFinance (No. 2) Act, 1998, w.e.f. 1-10-1998. Earlier “Deputy Commissioner (Appeals)” wassubstituted for “Appellate Assistant Commissioner” by the Direct Tax Laws (Amendment)Act, 1987, w.e.f. 1-4-1988 and “or, as the case may be, the” was inserted by the Finance(No. 2) Act, 1977, w.e.f. 10-7-1978.75. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.76. Substituted for “this sub-section” by the Direct Tax Laws (Amendment) Act, 1989, w.e.f.1-4-1989.77. See rule 46A. Appellate Orders should be issued within 15 days of last hearing - SeeInstruction No. 20/2003, dated 23-12-2003. For details, see Taxmann’s Master Guide toIncome-tax Act.78. Words “Deputy Commissioner (Appeals) or, as the case may be, the” omitted by theFinance (No. 2) Act, 1998, w.e.f. 1-10-1998. Earlier “Deputy Commissioner (Appeals)” wassubstituted for “Appellate Assistant Commissioner” by the Direct Tax Laws (Amendment)Act, 1987, w.e.f. 1-4-1988 and “or, as the case may be, the” was inserted by the Finance(No. 2) Act, 1977, w.e.f. 10-7-1978.79. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.80. Substituted for “Income-tax” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f.1-4-1988.81. Words “Deputy Commissioner (Appeals) or, as the case may be, the” omitted by theFinance (No. 2) Act, 1998, w.e.f. 1-10-1998. Earlier “Deputy Commissioner (Appeals)” wassubstituted for “Appellate Assistant Commissioner” by the Direct Tax Laws (Amendment)Act, 1987, w.e.f. 1-4-1988 and “or, as the case may be, the” was inserted by the Finance(No. 2) Act, 1977, w.e.f. 10-7-1978.82. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.