Appeal against assessment under this Act

Appeal against assessment under this Act.--(1) Any assessee objecting to the amount or rate at which he is assessed under section 8 or denying his liability to be assessed under this Act or objecting to any order against him [under sections 6-A, 8-B and 91 made by the assessing authority may appeal to the appellate authority.

1. (2) Every appeal under this section shall be presented within the prescribed period, but the authority before whom the appeal is filed may admit an appeal after the expiration of the prescribed period if it is satisfied that the appellant had sufficient cause for not presenting it within the prescribed period.
2. (3) Every appeal under this section shall be presented in the prescribed form and shall be verified in the prescribed manner.
3. (4) In disposing an appeal, the appellate authority may-
   • (a) in the case of an order of assessment, confirm, reduce, enhance or annul the assessment or set aside the assessment and direct the assessing authority to make a fresh assessment after such further enquiry as may be directed and
   • (b) in the case of an order under section 9, confirm, cancel or vary such orders : Provided that no enhancement of an assessment shall be made under this section, unless the appellant has had a reasonable opportunity of showing cause against such enhancement.
4. (5) A copy of the order disposing of the appeal should be served by the appellate authority on the appellant.