Title : Appeal to the [Deputy Commissioner (Appeals)] from Orders of [Assessing Officer
State : Central
Year : 1957
..... act; or (b) objecting to the amount of wealth-tax determined as payable by him under this act; or (c) denying his liability ..... sub-section (1) 13 [or of sub-section (1a)], the 3 [joint commissioner (appeals)] 13 [or as the case ..... certain words omitted by act 3 .....
View Complete Act List Judgments citing this sectionTitle : Notice of Demand
State : Central
Year : 1957
..... 2.substituted by act 4 of 1988, section1 27, for "wealth- tax officer" w.e.f. ..... substituted by act 46 of 1964, section 28 w.e.f ..... any order passed under this act, the2[assessing officer] shall serve ..... notice of demand when any tax, interest, penalty, fine or any .....
View Complete Act List Judgments citing this sectionTitle : Liability of Transferees of Properties in Certain Cases
State : Central
Year : 1957
..... substituted by act 4 of 1988, section 127, for "wealth-tax officer" ..... persons mentioned in that section have to be included in the net wealth of an individual, the ..... as is referred to in sub-section (i) defaults in making payment of any tax demanded from him .....
View Complete Act List Judgments citing this sectionTitle : Power of Commissioner to Grant Immunity from Prosecution
State : Central
Year : 1957
..... the abatement, co-operated with the wealth-tax authority in the proceedings before him ..... application to the commissioner under sub-section (1) shall not be made after institution ..... and thereupon the provisions of this act shall apply as if such immunity had .....
View Complete Act List Judgments citing this sectionTitle : Prosecutions to Be with the Previous Sanction of Certain Wealth-tax Authorities and their Power to Compound Offences
State : Central
Year : 1957
..... be with the previous sanction of certain wealth-tax authorities and their power to compound ..... earlier section 35i was inserted by act 41 of 1975, section 100 ..... case may be, director-general may issue such instructions or directions to the aforesaid wealth-tax .....
View Complete Act List Judgments citing this sectionTitle : Effect of Transfer of Authorities on Pending Proceedings
State : Central
Year : 1957
..... of any proceeding under this act any wealth-tax authority ceases to exercise jurisdiction and ..... inserted by act 46 of 1964, section 37 w.e.f. .....
View Complete Act List Judgments citing this sectionTitle : Appointment of Valuation Officers
State : Central
Year : 1957
..... of persons in public services and posts, a wealth-tax authority may appoint as many overseers ..... section 13 omitted by act 4 of 1988, section 132 w.e.f. ..... inserted by act 45 of 1972, section 9 w.e.f. .....
View Complete Act List Judgments citing this sectionTitle : Assessment
State : Central
Year : 1957
..... substituted by act 36 of 1989, section 28(c)(i) for "in a case referred to in sub-section (1), if the assessing officer" w.e.f. ..... understated the net wealth or has not under-paid the tax in any manner .....
View Complete Act List Judgments citing this sectionTitle : Assessment of Persons Residing Outside India
State : Central
Year : 1957
..... by act 4 of 1988, sec.127, for "wealth-tax office" ..... tax (hereinafter in this section referred to as theprincipal), a sum equal to his estimated liability under this section ..... anything contained in this section, any arrears of tax due froma person residing .....
View Complete Act List Judgments citing this sectionTitle : Bar on Subsequent Application for Settlement
State : Central
Year : 1957
..... substituted by act 4 of 1986, section 127, for "wealth-tax officer" w.e.f. ..... chapter viii in relation to that case; or (iii) the case of any such person was .....
View Complete Act List Judgments citing this section