Gift-tax Act,1958
Act No : 18
Section :
Appeal to the Appellate Assistant Commissioner from order of Gift-taxOfficer.
22 Appeal to the Appellate Assistant Commissioner from order of Gift-tax Officer. (1) 3[Subject to the provisions of sub-section (1A), any person]. (a) objecting to the value of 2* * * taxable gifts determine under this Act', or ---------------------------------------------------------------------- 1 Ins. by Act 53 of 1963, s.16 (w.e.f. 1-4-1963). 2 The word " his " omitted by s. 17, ibid. (w.e.f. 1-4-1963). 3 Subs. by Act 29 of 1977, s. 39 & Sch. V (w.e.f. 10-7-1987). ---------------------------------------------------------------------- 884 (b) objecting to the amount of gift-tax determined as payable by him under this Act ; or (c) denying his liability to be assessed under this Act ; or (d) objecting to any penalty imposed by the Gift-tax Officer under section 17 ; or (e) objecting to any order of the Gift-tax Officer under sub-section (2) of section 20 ; or (f) objecting to any penalty imposed by the Gift-tax Offic- under 1[sub-section (1) of section 221 of the Income-tax] as applied under section 33 for the purposes of gift-tax; 2[or] 2[(g) objecting to an order of the Gift-tax Officer under section 34 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under that section ; or (h) objecting to any fine imposed by the Gift-tax Officer under sub-section (2) of section 36;] may appeal to the Appellate Assistant Commissioner against the, assessment or order, as the case may be, in the prescribed form and verified in the prescribed manner: Provided that no appeal shall lie under clause (f) unless the 'tax has been paid before the appeal is filed. 3[(1A) Notwithstanding anything contained in sub-section (1), any person- (a) objecting to the value of taxable gifts determined. under this Act or objecting to the amount of gift-tax deter- mined as payable by him or denying his liability to be assessed under this Act where the value of taxable gifts determined on assessment exceeds two lakh rupees; or (b) objecting to any assessment or order referred to in clauses (a) to (h) (both inclusive) of sub-section (1) where such assessment or order has been made by an Inspecting Assistant Commissioner in exercise of the powers or functions conferred on or assigned to him under section 7AA; or (c) objecting to any penalty imposed under clause (c) of sub-section (1) of section 17 where the penalty has been imposed with the previous approval of the Inspecting Assist- ant Commissioner under sub-section (3) of section 17; or (d) objecting to any penalty imposed by an Inspecting Assistant Commissioner under section 17A. or (e) objecting to any order made by a Gift-tax Officer in the case of such persons or classes of persons as the Board may, having regard to the nature of the cases, the com- plexities involved and other relevant considerations, direct, may appeal to the Commissioner (Appeals) against the assessment or order, as the case may be, in the prescribed form and' verified in the prescribed manner: Provided that no appeal shall lie under clause (b) of this sub- section against any order referred to in clause (f) of sub-section (1) unless the tax has been paid before the appeal is filed. (1B) Every appeal against any assessment or order referred to in sub-section (1A) which is pending immediately before the, appointed day before an Appellate Assistant Commissioner or a, Commissioner and any matter arising out of or connected with such appeal and which is so pending shall stand transferred on that day to the Commissioner (Appeals) and the Commissioner (Appeals) may proceed with the appeal or matter from the stage, at which it was on that day: Provided that the appellant may demand that before proceeding further with the appeal or matter the previous proceeding or any part thereof be reopened or that he be re-heard. Explanation.-In this subsection, "appointed day" means the date appointed under section 39 of the Finance (No. 2) Act, 1977.] 4[(1C) Notwithstanding anything contained In sub-section (1), the Board may, by order In writing, transfer any appeal which is pending before an Appellate Assistant Commissioner and any matter arising out of or connected with such appeal and which is so pending, to the Commissioner (Appeals) if the Board is satisfied that it is necessary or expedient so to do having regard to the nature of the case, the complexities involved and other relevant considerations and the Commissioner (Appeals) may proceed with such appeal or matter from the stage at which it was before it was so transferred: Provided that the appellant may demand that. before proceeding further with the appeal or matter, the previous proceeding or any part thereof be reopened or that he be re-heard.] (2) An appeal shall be presented within thirty days of the receipt of the notice of demand relating to the assessment or penalty objected to, or the date on which any order objected to, is communicated to him but the Appellate Assistant Commissioner 3[or as the case may be, the commissioner (Appeals)] may admit an appeal after the expiration of the period aforesaid if he is satisfied that the appellant had sufficient cause for not presenting the appeal within that period. (3)The Appellate Assistant Commissioner 3[or as case may be, the commissioner (Appeals)] shall fix a day and place for the hearing of the appeal and may from time to time adjourn the hearing. (4) The Appellate Assistant Commissioner 3[or, as the case may be, the commissioner (Appeals) may,- (a) at the hearing of an appeal allow an appellant to go into any ground of appeal not specified in the grounds of appeal; ---------------------------------------------------------------------- 1 Subs. by Act 53 of 1962, s. 17, for " sub-section (1) of section 46 of the Income-tax Act " (w.e.f. 1-4-1963). 2 Ins. by s. 17, ibid. (w.e.f. 1-4-1963). 3 Ins. by Act 29 of 1977, s. 39 & Sch. V (w.e.f. 10-7-1978). 4 Ins. by Act 21 of 1979, s. 27 (w.e.f.1-6-1979). ------------------------------------------------------------------------ 885 (b) before disposing of an appeal, make such further inquiry as he thinks fit or cause further inquiry to be made by, the Gift-tax Officer. (5) In disposing of an appeal, the Appellate Assistant Commissioner 5[or, as the case may be, the Commissioner (Appeals)] may pass such order enhancing the amount of gift-,tax determined or penalty imposed: Provided that no order enhancing the amount of gift-tax deter- mined or penalty imposed shall be made unless the person affected thereby has been given a reasonable opportunity of showing cause against such enhancement. 1[(5A) In disposing of an appeal, the Appellate Assistant Commis- sioner may consider and decide any matter arising out of the pro- ceedings in which the order appealed against was passed, notwithstanding that such matter was not raised before the Appellate Assistant Commissioner 5[or as the case may be, the Commissioner (Appeals)] by the appellant. (5B) The order of the Appellate Assistant Commissioner 5[or as the case may be, the Commissioner (Appeals)]disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision.] (6) A copy of every order passed by the Appellate Assistant Co- missioner 5[ or as the case may be, the Commissioner (Appeals)] under this section shall be forwarded to the appellant and the Commissioner.
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