Provided that the Commissioner or the person determining an objection under section 75 shall not impound any books of accounts or other documents without recording in writing his reasons for so doing.

Appeals to Appellate Tribunal

1. (1) Any person aggrieved by a decision made by the Commissioner under section 75 may appeal to the Appellate Tribunal against such decision; Provided that no appeal may be made against a non-appealable order under section 80. Explanation: The Commissioner does not appeal to the Appellate Tribunal. The Commissioner may make a further assessment of tax where he is of the opinion that further tax is owed.
2. (2) Subject to the provisions of section 78, no appeal shall be entertained unless it is made within two months from the date of service of the decision appealed against.
3. (3) Every appeal made under this section shall be in the prescribed form, verified in the prescribed manner and shall be accompanied by such fee as may be prescribed.
4. (4) No appeal against an assessment shall be entertained by the Appellate Tribunal unless the appeal is accompanied by satisfactory proof of the payment of the amount in dispute and any other amount assessed as due from the person. Provided that the Appellate Tribunal may, if it thinks fit, for reasons to be recorded in writing, entertain an appeal against such order without payment of some or all of the amount in dispute, on the appellant furnishing in the prescribed manner security for such amount as it may direct. Provided further that no appeal shall be entertained by the Appellate Tribunal unless it is satisfied that such amount as the appellant admits to be due from him has been paid.
5. (5) In proceedings before the Appellate Tribunal —
   • (a) the person aggrieved shall be limited to disputing only those matters stated in the objection;
   • (b) the person aggrieved shall be limited to arguing only those grounds stated in the objection; and
   • (c) the person may adduce evidence not presented to the Commissioner.
6. (6) The Appellate Tribunal shall —
   • (a) in the case of an assessment, confirm, reduce, or annul the assessment (including any penalty and interest imposed);
   • (b) in the case of any other decision of the Commissioner, affirm or reject the decision; or
   • (c) pass such other order for the determination of the issue as it thinks fit. The Appellate Tribunal shall give reasons in writing for its decision. Those reasons must include its findings on material questions of fact and the evidence or other material on which those findings were based.
7. (7) The Appellate Tribunal shall use its best endeavours to make a final resolution of the matter before it and for this purpose may make a decision in substitution for the order in dispute, including the exercise or re-exercise of any discretion or power vested in the Commissioner.
8. (8) The Appellate Tribunal shall not set aside an assessment and remit the matter to the Commissioner for a further assessment, unless it has first —
   • (a) advised the aggrieved person of the proposed order;
   • (b) offered the person the opportunity to adduce such further evidence before it as might assist the Appellate Tribunal to reach a final determination.
9. (9) Where the Appellate Tribunal sets aside an assessment and remits the matter to the Commissioner for a further assessment, the Appellate Tribunal shall at the same time order the Commissioner to refund to the person some or all of the amount in dispute. Where no order is made, it shall be presumed that the Appellate Tribunal has ordered the refund of the amount in dispute.
10. (10) Where a person has failed to attend the hearing at the time and place stipulated, the Appellate Tribunal may adjourn the proceedings, strike out the appeal or proceed to make an order determining the objection in the absence of the person.
11. (11) Save as provided in section 82 and sub-section (12), an order passed by the Appellate Tribunal on an appeal shall be final.
12. (12) The Appellate Tribunal may rectify any mistake or error apparent from the record of its proceedings.