Amendment of section 23
Section 25 of the Finance Act, 1979 deals with amendment of section 23. Amendment of section 23. 25. In section 23 of the Wealth-tax Act, after sub-section (1B), the following sub-section shall be inserted with effect from the 1st day of June, 1979, namely : — " (1C) Notwithstanding anything contained in sub-section (1), the Board may, by order in writing, transfer any The Act was enacted on 10 May 1979.
Amendment of section 23.
25. In section 23 of the Wealth-tax Act, after sub-section (1B), the following sub-section shall be inserted with effect from the 1st day of June, 1979, namely : —
" (1C) Notwithstanding anything contained in sub-section (1), the Board may, by order in writing, transfer any appeal which is pending before an Appellate Assistant Commissioner and any matter arising out of or connected with such appeal and which is so pending to the Commissioner (Appeals) if the Board is satisfied that it is necessary or expedient so to do having regard to the nature of the case, the complexities involved and other relevant considerations and the Commissioner (Appeals) may proceed with such appeal or matter from the stage at which it was before it was so transferred :
Provided that the appellant may demand that before proceeding further with the appeal or matter, the previous proceeding or any part thereof be re-opened or that he be re-heard. ".
[Finance Act, 1979]
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Section 25, The Finance Act, 1979 (Act 21 of 1979).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 25
What does Section 25 of the Finance Act deal with?
Section 25 of the Finance Act is headed "Amendment of section 23". Amendment of section 23. 25. In section 23 of the Wealth-tax Act, after sub-section (1B), the following sub-section shall be inserted with effect from the 1st day of June, 1979, namely : — " (1C) Notwithstanding anything contained in sub-section (1), the Board may, by order in writing, transfer any
How do I find court cases under Section 25 of the Finance Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 1979 25, section 25 Finance Act 1979, section 25 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 25 of the Finance Act, and has it changed?
Its own text turns on section 23 (Amendment of section 4), Wealth-tax Act 23 (Appeal to the 3 [Deputy Commissioner (Appeals)] from orders of [Assessing Officer), so none of them can safely be read on its own.
When was Section 25 of the Finance Act enacted?
Section 25 of the Finance Act, cited as Finance Act 1979 25, was enacted on 10 May 1979 as Act 21 of 1979. It is in force as at the date shown on this page.
Other sections of this Act
- First Schedule. First Schedule7215 words
- 2. Income-tax1924 words
- 8. Amendment of section 54E812 words
- 26. Amendment of Schedule I446 words
- 3. Amendment of section 10434 words
- 6. Amendment of section 36419 words
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