AdvocateKhoj
Login : Advocate | Client
Home Post Your Case My Account Law College Law Library
    

The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

17. Powers of Commissioner (Appeals).-

(1) In disposing of an appeal, the Commissioner (Appeals) shall have the following powers, namely:-

(a) in an appeal against an order of assessment, he may confirm, reduce, enhance or annul the assessment;

(b) in an appeal against an order imposing a penalty, he may confirm or cancel 1[or vary such order either to enhance or reduce the penalty];

(c) in any other case, he may determine the issues arising in the appeal and pass such orders thereon, as he thinks fit.

(2) The Commissioner (Appeals) may consider and decide any matter which was not considered by the Assessing Officer.

(3) The Commissioner (Appeals) shall not enhance an assessment or a penalty unless the appellant has been given an opportunity of being heard.

(4) In disposing of an appeal, the Commissioner (Appeals) may consider and decide any matter arising out of the proceedings in which the order appealed against was passed, notwithstanding that such matter was not raised before him by the appellant.

1. Subs. by Act 23 of 2019, s. 207, for "such order" (w.e.f. 1-9-2019).



Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 Back




Client Area | Advocate Area | Blogs | About Us | User Agreement | Privacy Policy | Advertise | Media Coverage | Contact Us | Site Map
powered and driven by neosys