Appeal to Commissioner of Income-tax (Appeals)
Section 129 of the Finance Act, 2013 deals with appeal to Commissioner of Income-tax (Appeals). Appeal to Commissioner of Income-tax (Appeals).
Appeal to Commissioner of Income-tax (Appeals).
129. (1) An assessee aggrieved by any assessment order made by the Assessing Officer under section 111 or any order under section 112, or denying his liability to be assessed under this Chapter, or by an order imposing penalty under this Chapter, may appeal to the Commissioner of Income-tax (Appeals) within thirty days from the date of receipt of the order of the Assessing Officer.
(2) An appeal under sub-section (1) shall be in such form and verified in such manner as may be prescribed and shall be accompanied by a fee of one thousand rupees.
(3) Where an appeal has been filed under sub-section (1), the provisions of sections 249 to 251 of the Income-tax Act, 1961 (43 of 1961), shall, as far as may be, apply to such appeal.
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Section 129, The Finance Act, 2013.
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 129
What does Section 129 of the Finance Act deal with?
Section 129 of the Finance Act is headed "Appeal to Commissioner of Income-tax (Appeals)". Appeal to Commissioner of Income-tax (Appeals).
How do I find court cases under Section 129 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 2013 129, section 129 Finance Act 2013, section 129 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 129 of the Finance Act, and has it changed?
Its own text turns on section 111 (Failure to make true declaration), section 112 (Removal of doubts), Income-tax Act 249 (Form of appeal and limitation), Income-tax Act 251 (Powers of the Joint Commissioner (Appeals) or the Commissioner (Appeals)), so none of them can safely be read on its own.
When was the Finance Act enacted?
Finance Act was enacted in 2013. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
- First Schedule. First Schedule7233 words
- 2. Income-tax3208 words
- 26. Insertion of new Chapter X-A1952 words
- 103. Amendment of Act 32 of 19941412 words
- 5. Amendment of section 101253 words
- 39. Insertion of new section 144BA1225 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.