Agricultural Income-tax Act, 1957 Section 32 - Bare Act

¹[(1) Any assessee aggrieved by any of the following orders of an²[Assistant Commissioner of Agricultural Income-tax] may appeal to the³[Joint Commissioner] (Appeals) against such orders:--

(a) imposing penalty under clause (b) of sub-section (2A) of section 18;

(b) rejecting the plea of denial of the liability to be assessed under the Act;

(c) assessing the amount of income or determining the amount of tax or computing the amount of loss under sub-sections (3) or (4) of section 19.

(d) refusing to reopen an assessment made under sub-section (4) of section 19 in pursuance of section 21;

(e) imposing a penalty under section 22;

(f) assessing the case of discontinued company, firm or association under section 26;

(g) refusing registration of a firm under section 29;

(h) refusing partly or wholly the claim of partition under section 30; 3[or assessing in accordance with the explanation to sub-section (2) of section 30.]3

(i) assessing the escaped income under section 36; and

(j) refusing to rectify or rectifying a mistake under section 37.]1

³[(k) refusing to grant permission for composition under sub-section (4) of section 66;]

(2) The appeal shall be presented within a period of sixty days from the date of service of the order, but the appellate authority may admit an appeal presented after the expiration of the said period, if the authority is satisfied that the appellant had sufficient cause for not presenting it within the said period.

(3) The appeal shall be in the prescribed form and shall be verified in the prescribed manner.

(4) The appellate authority shall fix a day and place for the hearing of the appeal and may from time to time adjourn the hearing and make or cause to be made such further inquiry as it thinks fit.

(5) In disposing of an appeal, the appellate authority may,--

(a) in the case of an order of assessment,--

(i) confirm, reduce, enhance or annul the assessment;

(ii) set aside the assessment and direct the²[Assistant Commissioner of Agricultural Income-tax] to make a fresh assessment after such further inquiry as may be directed; or

(b) in the case of any other order, confirm, cancel or vary such order:

Provided that no enhancement of an assessment or penalty shall be made under this section unless the appellant has had a reasonable opportunity.

⁴[(6) Notwithstanding that an appeal has been preferred under sub-section (1), tax shall be paid in accordance with the assessment made in the case:

Provided that the appellate authority may in its discretion give such directions as it thinks fit, in regard to the payment of tax, if the appellant furnishes sufficient security to its satisfaction in such manner as may be prescribed.]

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1. Substituted by Act 8 of 1989 w.e.f. 8.9.1988.

2. Substituted by Act 5 of 1993 w.e.f. 9.11.1992.

3. Inserted by Act 18 of 1994 w.e.f. 9.4.1994.

4. Inserted by Act 29 of 1963 w.e.f. 1.1.1964.