Appeal to the Appellate Tribunal from orders of enhancement by [Chief Commissioner or Commissioner
Section 25 of the Gift-tax Act, 1958 deals with appeal to the Appellate Tribunal from orders of enhancement by [Chief Commissioner or Commissioner. An assessee objecting to an order passed by the [Chief Commissioner or Commissioner] [under section 17 or section 17A] or to an order of enhancement passed by him under Appellate Tribunal within sixty days of the date on which the order is communicated to him.] (2) An appeal to the Appellate Tribuna The Act came into force on 01 Apr 1958.
[(1) An assessee objecting to an order passed by the [Chief Commissioner or Commissioner] [under section 17 or section 17A] or to an order of enhancement passed by him under
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 a fee of [two hundred rupees].
(3) The provisions of [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.
Section 25, The Gift-tax Act, 1958 (Act 18 of 1958).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Questions about Section 25
What does Section 25 of the Gift-tax Act deal with?
Section 25 of the Gift-tax Act is headed "Appeal to the Appellate Tribunal from orders of enhancement by [Chief Commissioner or Commissioner". An assessee objecting to an order passed by the [Chief Commissioner or Commissioner] [under section 17 or section 17A] or to an order of enhancement passed by him under Appellate Tribunal within sixty days of the date on which the order is communicated to him.] (2) An appeal to the Appellate Tribuna
How do I find court cases under Section 25 of the Gift-tax 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: Gift Tax Act 25, section 25 Gift Tax Act, section 25 of the Gift-tax 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 Gift-tax Act, and has it changed?
Its own text turns on section 17 (Penalty for failure to furnish returns, to comply with notices and concealment of gifts, etc), section 17A (Penalty for failure to answer questions, sign statements, furnish information, allow inspections, etc), section 23 (Appeal to the Appellate Tribunal), so none of them can safely be read on its own. 3 other provisions in this corpus refer back to it.
When did Section 25 of the Gift-tax Act come into force?
Section 25 of the Gift-tax Act, cited as Gift Tax Act 25, came into force on 01 Apr 1958, having been enacted on 15 May 1958. It is in force as at the date shown on this page.
Other sections of this Act
- 15. Assessment2057 words
- 5. Exemption in respect of certain gifts1521 words
- 2. Definitions1156 words
- 33A. Refunds1140 words
- 16. Gift escaping assessment1035 words
- 22. Appeal to the [ Deputy Commissioner (Appeals)] from orders of [Assessing Officer1003 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. Recovered from the consolidated text published by India Code on the Act's own item (c68c5249-54dd-4d0c-ad5d-acc5479e81dc). India Code lists this Act but publishes no sections for it, so there was nothing to harvest, only a document to read. This page is not a substitute for legal advice.