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TypeBare Act JurisdictionCentral Government

Finance Act, 1988 Section 57

AMENDMENT OF SECTION 25 --- Insection 25 of the Wealth-tax Act-, in sub-section

~1 min read
https://sooperkanoon.com/act/454940

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About this section

Finance Act, 1988 Section 57 is part of Finance Act, 1988 - AMENDMENT OF SECTION 25 --- Insection 25 of the Wealth-tax Act-, in sub-section. Read the section text below and explore Indian court judgments that cite it.

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Section Text

2), for the Explanation, the following

Explanation shall be substituted with effect from the 1st day of June, 1988, namely:--- 'Explanation.- For the removal of doubts, it is hereby declared that, for the purposes of this sub-section, ---

(a) an order passed by the Assessing Officer shall include an order made by the Deputy Commissioner in exercise of the powers or in the performance of the functions of an Asses ing Officer conferreed on or assigned to him under orders or directions issued by the Board or by the Chief Commissioner or Director General or Commissioner authorised by the Board in this behalf undersection 120 of the Income-tax Act-read withsection 8-of this Act;

(b) "record" includes all records relating to any proceeding under this Act available at the time of examination by the Commissioner;

(c) where any order referred to in this sub-section and passed by the Assessing Of ficer had been the subject-matter of any appeal the powers of the Commissioner under this sub-section shall extend to such matters as had not been considered and decided in such appeal'.

Frequently asked questions

What does Finance Act, 1988 Section 57 provide?

Section Section 57 of the Finance Act, 1988 (AMENDMENT OF SECTION 25 --- Insection 25 of the Wealth-tax Act-, in sub-section) is reproduced on this page as part of the Finance Act, 1988. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance Act, 1988 Section 57?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1988 Section 57. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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