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TypeBare Act JurisdictionCentral Government

Finance Act, 2000 Section 72

AMENDMENT OF SECTION 23 In Section 23 of the Wealth Tax Act, 1957

~1 min read
https://sooperkanoon.com/act/455271

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About this section

Finance Act, 2000 Section 72 is part of Finance Act, 2000 - AMENDMENT OF SECTION 23 In Section 23 of the Wealth Tax Act, 1957. Read the section text below and explore Indian court judgments that cite it.

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Section Text

27 of 1957) (hereinafter referred to as the Wealth Tax Act), with effect from the 1st day of June, 2000-

(a) in sub-section (1), after the words and brackets "Deputy Commissioner (Appeals)", the words, figures and letters "before the 1st day of June, 2000," shall be inserted;

(b) in sub-section (1-A), after the words and brackets "Commissioner (Appeals)", the words, figures and letters "before the 1st day of June, 2000," shall be inserted, (c) after sub-section (1-A), the following sub-section shall be inserted, namely :- "(1 -AA) Notwithstanding anything contained in sub-section (1), every appeal filed, on or after the 1st day of October, 1998, but before the 1st day of June, 2000, before the Deputy Commissioner (Appeals) and any matter arising out of or connected with such appeal and which is so pending shall stand transferred to the Commissioner (Appeals) and the Commissioner (Appeals) may proceed with such appeal or matter from the stage at which it was on that day.".

Frequently asked questions

What does Finance Act, 2000 Section 72 provide?

Section Section 72 of the Finance Act, 2000 (AMENDMENT OF SECTION 23 In Section 23 of the Wealth Tax Act, 1957) is reproduced on this page as part of the Finance Act, 2000. 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, 2000 Section 72?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2000 Section 72. 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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