Chapter V Appeals

(1) Any assessee objecting to an order passed under this Act by any officer other than the Commissioner or the Assistant Commissioner mentioned in S. 6 of this Act, may, within thirty days from the date of service of such order, appeal to the Assistant Commissioner against such order in the manner prescribed : Provided that no appeal against an order of assessment or penalty shall be entertained by the Assistant Commissioner unless he is satisfied that the amount of tax assessed or penalty levied, if not otherwise directed by him, has been paid ; Provided further that the Assistant Commissioner before whom the appeal is filed may admit it after the expiration of thirty days, if he is satisfied that for reasons beyond the control of the appellant or for any other sufficient cause it could not be filed within time ; Provided also that no such appeal shall be admitted after a period of six months from the date of service of the notice on demand relating to the assessment from the date of service of the order, as the case may be. (2) Every appeal under sub-S. (1) shall be presented in such form, with such fees and shall be verified in such manner as may be prescribed. (3) The Assistant Commissioner shall fix a day and place for hearing of the appeal, and may, from time to time, adjourn the hearing and make or cause to be made such further enquiry as may be necessary. (4) In disposing of the appeal under sub-S. (1) against an order of assessment or penalty the Assistant Commissioner may— (a) confirm, reduce, enhance or annul the assessment, or (b) set aside the assessment and direct a fresh assessment after such enquiry as may be ordered, or (c) confirm, reduce or annul the order of penalty. (5) The appellate authority shall, on the conclusion of the appeal, communicate the orders passed by it to the appellant and the assessing authority.

(1) The Commissioner may call for and examine the records of any proceedings under this Act and if he considers that any order passed therein by any officer other than himself, is erroneous in so far as it is prejudicial to the interest of revenue, he may, after giving the assessee an opportunity of being heard and after making or causing to be made such enquiry as he deems necessary, pass such orders thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment, or cancelling the assessment and directing a fresh assessment. (2) In the case of any order other than an order to which sub-S. (1) applies, passed under this Act by any officer other than himself, the Commissioner may, of his own motion, and in the case of an order passed under S. 15 also, subject to such rules as may be prescribed, on a petition by an assessee for revision, call for the record of any proceeding under this Act in which any such order has been passed and may make such enquiry or cause such enquiry to be made, and subject to the provisions of this Act, may pass such order thereon not being an order prejudicial to the assessee, as he thinks fit : Provided that the Commissioner may dispense with the enquiry required to be made under this sub-section, if he, for reasons to be recorded, considers such enquiry to be not necessary. (3) In the case of a petition for revision under sub-S. (2) by an assessee, the petition shall be made within ninety days from the date on which the order in question was communicated to him or the date on which he otherwise conies to know of it, whichever is earlier : Provided that the Commissioner before whom the petition is filed may admit it after the expiration of the period of ninety days if he is satisfied that for reasons beyond the control of the petitioner or for any other sufficient cause, it could not be filed within time. Explanation. An order by the Commissioner declining to interfere shall, for the purposes of this section, be deemed not to be an order prejudicial to the assessee.

The Commissioner may, by notification in the official Gazette, delegate the powers under S. 16 to any other officer.