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Section 25 – The Gift Tax Act, 1958

The Gift Tax Act, 1958

 

 

25. APPEAL TO THE APPELLATE TRIBUNAL FROM ORDERS OF ENHANCEMENT BY CHIEF COMMISSIONER OR COMMISSIONER. –

 

25. Appeal to the Appellate Tribunal from orders of enhancement by 1[Chief Commissioner or Commissioner]—2[(1) An assessee objecting to an order passed by the 1[Chief Commissioner or Commissioner] 3[under section 17 or section 17A] or to an order of enhancement passed by him under section 24 4[or an order passed by the Director-General or Director under section 17A] may appeal to the Appellate Tribunal within sixty days of the date on which the order is communicated to him.]

 

(2) An appeal to the Appellate Tribunal under sub-section (1) shall be in the prescribed form and shall be verified in the prescribed manner and shall be accompanied by 5[a fee of 6[two hundred rupees]].

 

(3) The provisions of 7[sub-sections (3),(5),(9) and (10) of section 23 shall apply in relation to any appeal under this section as they apply in relation to any appeal under that section.

 

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1. Subs. by Act 4 of 1988, sec. 161, for “Commissioner” (w.e.f. 1-4-1988).

 

2. Subs. by Act 53 of 1962, sec. 20 (w.e.f. 1-4-1963)

 

3. Subs. by Act 41 of 1975, sec. 117, for “under section 17” (w.e.f. 1-4-1976).

 

4. Ins. by Act 3 of 1989, sec. 89 (w.e.f. 1-4-1989).

 

5. The words “a fee of one hundred and twenty-five rupees” subs. by Act 42 of 1970, sec. 68, for “a fee of rupees one hundred” (w.e.f. (1-4-1971).

 

6. Subs. by Act 16 of 1981, sec. 33, for “one hundered and twenty-five rupees” (w.e.f. 1-6-1981).

 

7. Subs. by Act 45 of 1972, sec. 23 for “sub-sections (3) and (5) to 10” (w.e.f. 1-1-1973).

 

 

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The Gift Tax Act, 1958

 

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