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The Wealth-tax Act, 1957

Chapter VI — APPEALS, REVISIONS AND REFERENCES

Section 26Appeal to the Appellate Tribunal from orders of enhancement by [Chief Commissioner or Commissioner]

Read in the full Act
Section 26: Appeal to the Appellate Tribunal from orders of enhancement by [Chief Commissioner or Commissioner]

26. Appeal to the Appellate Tribunal from orders of enhancement by [Chief Commissioner or Commissioner]

(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.