Appeal to the Appellate Tribunal from orders of enhancement by [Chief Commissioner or Commissioner
Section 26 of the Wealth-tax Act, 1957 deals with appeal to the Appellate Tribunal from orders of enhancement by [Chief Commissioner or Commissioner. Any assessee objecting to [an order passed by the [Chief Commissioner or Commissioner] under section [or section 18A] or sub-section (2) of section 25] [or an order passed by the Director General or Director under section 18A] may appeal to the Appellate Tribunal within sixty days of the date on whi The Act came into force on 01 Apr 1957.
(1) Any assessee objecting to [an order passed by the [Chief Commissioner or Commissioner] under section 18 [or section 18A] or sub-section (2) of section 25] [or an order passed by the Director General or Director under section 18A] 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 a fee of [two hundred rupees].
(3) The provisions of [sub-sections (3), (5), (9) and (10)] of section 24 shall apply in relation to any appeal under this section as they apply in relation to any appeal under that section.
Section 26, The Wealth-tax Act, 1957 (Act 27 of 1957).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
- s. 18 Penalty for failure to furnish returns, to comply with notices and concealment of assets, etc
- s. 18A Penalty for failure to answer questions, sign statements, furnish information, allow inspection, etc
- s. 24 Appeal to the Appellate Tribunal from orders of the [Deputy Commissioner (Appeals)
- s. 25 Powers of Commissioner to revise orders of subordinate authorities
Referred to by 2
Questions about Section 26
What does Section 26 of the Wealth-tax Act deal with?
Section 26 of the Wealth-tax Act is headed "Appeal to the Appellate Tribunal from orders of enhancement by [Chief Commissioner or Commissioner". Any assessee objecting to [an order passed by the [Chief Commissioner or Commissioner] under section [or section 18A] or sub-section (2) of section 25] [or an order passed by the Director General or Director under section 18A] may appeal to the Appellate Tribunal within sixty days of the date on whi
How do I find court cases under Section 26 of the Wealth-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: Wealth Tax Act 26, section 26 Wealth Tax Act, section 26 of the Wealth-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 26 of the Wealth-tax Act, and has it changed?
Its own text turns on section 18 (Penalty for failure to furnish returns, to comply with notices and concealment of assets, etc), section 18A (Penalty for failure to answer questions, sign statements, furnish information, allow inspection, etc), section 24 (Appeal to the Appellate Tribunal from orders of the [Deputy Commissioner (Appeals)), section 25 (Powers of Commissioner to revise orders of subordinate authorities), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.
When did Section 26 of the Wealth-tax Act come into force?
Section 26 of the Wealth-tax Act, cited as Wealth Tax Act 26, came into force on 01 Apr 1957, having been enacted on 12 Sep 1957. It is in force as at the date shown on this page.
Other sections of this Act
- 37A. Power of search and seizure2438 words
- 2. Definitions2369 words
- 4. Net wealth to include certain assets1796 words
- 18. Penalty for failure to furnish returns, to comply with notices and concealment of assets, etc1680 words
- 22D. Procedure on receipt of an application under section 22C1492 words
- 21. Assessment when assets are held by courts of wards, administrators-general, etc1354 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 (3fd2ecf9-23b2-4ae9-b5fe-a23fd3c0080f). 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.