Title : Appeal to the [Deputy Commissioner (Appeals)] from Orders of [Assessing Officer
State : Central
Year : 1957
..... provisions of 7 [section 221] of the income-tax act as applied under section 32 for the purposes of wealth-tax; 8 [or] 9 [(g) objecting ..... of the appeal he has paid the tax due on the net wealth returned by him. .....
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" ..... is referred to in sub-section (i) defaults in making payment of any tax demanded from him ..... the persons mentioned in that section have to be included in the net wealth of an individual, the .....
View Complete Act List Judgments citing this sectionTitle : Power of Commissioner to Grant Immunity from Prosecution
State : Central
Year : 1957
..... , co-operated with the wealth-tax authority in the proceedings ..... the commissioner under sub-section (1) shall not be made after ..... his net wealth and the manner in which such net wealth has ..... thereupon the provisions of this act shall apply as if such .....
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
..... board) to other wealth-tax authorities for the proper composition of offences under this section. ..... earlier section 35i was inserted by act 41 of 1975, section 100 w.e.f. ..... orders, instructions or directions under this act shall include and shall be deemed .....
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
..... section (1) of section 14] to furnish a return of his net wealth or the net wealth of any other person in respect of which he is assessable under this act ..... regular assessment under sub-section (3) or sub-section (5) is made- (a) any tax or interest paid by .....
View Complete Act List Judgments citing this sectionTitle : Assessment of Persons Residing Outside India
State : Central
Year : 1957
..... substituted by act 4 of 1988, sec.127, for "wealth-tax office" ..... anything contained in this section, any arrears of tax due froma person residing ..... on whosebehalf he is liable to pay tax (hereinafter in this section referred to as theprincipal), a sum equal .....
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. ..... under section 22c for settlement, on the ground of concealment of particulars of his net wealth; or (ii) after .....
View Complete Act List Judgments citing this section