India - Income Tax Act 2010 - Saarc

S. 253 I.T. ACT, 1961 1.860(3) Every appeal under sub-section (1) or sub-section (2) shall be filed within sixtydays of the date on which the order sought to be appealed against is communicatedto the assessee or to the Commissioner, as the case may be :28[Provided that in respect of any appeal under clause (b) of sub-section (1), thissub-section shall have effect as if for the words “sixty days”, the words “thirtydays” had been substituted.](4) The 29 [Assessing] Officer or the assessee, as the case may be, on receipt ofnotice that an appeal against the order of the 30 [Deputy Commissioner (Appeals)]31[or, as the case may be, the Commissioner (Appeals)] has been preferred undersub-section (1) or sub-section (2) by the other party, may, notwithstanding thathe may not have appealed against such order or any part thereof; within thirtydays of the receipt of the notice, file a memorandum of cross-objections, verifiedin the prescribed manner, against any part of the order 32 of the 33 [DeputyCommissioner (Appeals)] 34 [or, as the case may be, the Commissioner (Appeals)],and such memorandum shall be disposed of by the Appellate Tribunal as if itwere an appeal presented within the time specified in sub-section (3).(5) The Appellate Tribunal may admit an appeal or permit the filing of amemorandum of cross-objections after the expiry of the relevant periodreferred to in sub-section (3) or sub-section (4), if it is satisfied that there wassufficient cause for not presenting it within that period.35[(6) An appeal to the Appellate Tribunal shall be in the prescribed form 36 andshall be verified in the prescribed manner and shall, in the case of an appealmade, on or after the 1st day of October, 1998, irrespective of the date of initiationof the assessment proceedings relating thereto, be accompanied by a fee of,—(a) where the total income of the assessee as computed by the AssessingOfficer, in the case to which the appeal relates, is one hundredthousand rupees or less, five hundred rupees,(b) where the total income of the assessee, computed as aforesaid, in thecase to which the appeal relates is more than one hundred thousandrupees but not more than two hundred thousand rupees, one thousandfive hundred rupees,(c) where the total income of the assessee, computed as aforesaid, in thecase to which the appeal relates is more than two hundred thousandrupees, one per cent of the assessed income, subject to a maximumof ten thousand rupees,28. Inserted by the Finance Act, 1995, w.e.f. 1-7-1995.29. Substituted for “Income-tax” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f.1-4-1988.30. Substituted for “Appellate Assistant Commissioner”, ibid.31. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.32. For the meaning of the expression “any part of the order”, see Taxmann’s Direct TaxesManual, Vol. 3.33. Substituted for “Appellate Assistant Commissioner” by the Direct Tax Laws (Amendment)Act, 1987, w.e.f. 1-4-1988.34. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.35. Substituted for sub-section (6) by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Prior toits substitution, sub-section (6) was amended by the Taxation Laws (Amendment) Act,1970, w.e.f. 1-4-1971, the Finance Act, 1981, w.e.f. 1-6-1981 and the Finance Act, 1992, w.e.f.1-6-1992 and later on substituted by the Finance Act, 1993, w.r.e.f. 1-6-1992.36. See rule 47 and Form Nos. 36 & 36A.