Section 23:
Appeal to the Deputy Commissioner (Appeals) from orders of Assessing Officer.
23. Appeal to the 2[Deputy Commissioner (Appeals)] from orders of 1[Assessing
Officer.]--(1)
3[Subject to the provisions of sub-section (1A), any person],--
(a) objecting to the amount of 4[net wealth] determined under this Act ; or
(b) objecting to the amount of wealth-tax determined as payable by him under this Act ; or
(c) denying his liability to be assessed under this Act ; or
5[(d) objecting to any penalty imposed by the Assessing Officer under section 18 6***; or]
(e) objecting to any order of the 7[Assessing Officer] under sub-section (2) of section 20; or
(f) objecting to any penalty imposed by the 7[Assessing Officer] under the provisions of
8[section 221] of the Income-tax Act as applied under section 32 for the purposes of wealth-tax; 9[or]
9[(g) objecting to any order made by the 7[Assessing Officer] under section 22 treating him as the
agent of a person residing outside India; or
(h) objecting to any order of the 7[Assessing Officer] under section 35 having the effect of
enhancing the assessment or reducing a refund or refusing to allow the claim made by the assessee
under the said section; or
10[(ha) objecting to any order of the Valuation Officer under section 35 having the effect of
enhancing the valuation of any asset or refusing to allow the claim made by the assessee under the
said section; or]
11* * * * *]may appeal to the 12[Deputy Commissioner (Appeals)] 13[before the 1st day of June, 2000,] against the
assessment or order, as the case may be, in the prescribed form and verified in the prescribed manner.
14[(1A) Notwithstanding anything contained in sub-section (1), any person,--
(a) objecting to the amount of net wealth determined under this Act or objecting to the amount of
wealth-tax determined as payable by him under this Act or denying his liability to be assessed under
this Act, where the net wealth determined on assessment made under section 16 exceeds fifteen lakh
rupees; or
15[
16[(b) objecting to any penalty imposed under sub-section (1) of section 18 with the previous
approval of the Deputy Commissioner as specified in sub-section (3) of that section; or]
(c) objecting to any assessment or order referred to in clauses (a) to (h) (both inclusive) of subsection (1), where such assessment or order has been made by the Deputy Commissioner in exercise
of the powers or functions conferred on or assigned to him under section 8 or section 11; or
(d) objecting to any penalty imposed by the Deputy Director or the Deputy Commissioner under
section 18A; or]
(e) objecting to an order made by an 17[Assessing Officer] in the case of such persons or classes of
persons as the Board may, having regard to the nature of the cases, the complexities involved and
other relevant considerations, direct,may appeal to the Commissioner (Appeals) 18[before the 1st day of June, 2000,] against the assessment or
order, as the case may be, in the prescribed form and verified in the prescribed manner.
18[(1AA) Notwithstanding anything contained in sub-section (1), every appeal filed, on or after the 1st
day of October, 1998, but before the 1st day of June, 2000, before the Deputy Commissioner (Appeals)
and any matter arising out of or connected with such appeal and which is so pending shall stand
transferred to the Commissioner (Appeals) and the Commissioner (Appeals) may proceed with such
appeal or matter from the stage at which it was on that day.]
19[(1B) Notwithstanding anything contained in sub-section (1), the Board or the Director General or
Chief Commissioner or Commissioner, if so authorised by the Board, may, by order in writing, transfer
any appeal which is pending before a Deputy Commissioner (Appeals) and any matter arising out of or
connected with such appeal and which is so pending, to the Commissioner (Appeals) if the Board or, as
the case may be, the Director General, Chief Commissioner or Commissioner (at the request of the
appellant or otherwise) 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 reheard.]]
(2) An appeal shall be presented within thirty days of the receipt of the notice of demand relating to
the assessment or penalty objected to, or the date on which any order objected to, is communicated to
him, but the 20[Deputy Commissioner (Appeals)] 21[or, as the case may be, the Commissioner (Appeals)]
may admit an appeal after the expiration of the period aforesaid if he is satisfied that the appellant had
sufficient cause for not presenting the appeal within that period.
22[(2A) Where a return has been filed by an assessee, no appeal under this section shall be admitted
unless at the time of filing of the appeal he has paid the tax due on the net wealth returned by him.
23* * * * *]
(3) The 20[Deputy Commissioner (Appeals)] 21[or, as the case may be, the Commissioner (Appeals)]
shall fix a day and place for the hearing of the appeal and may, from time to time, adjourn the hearing.
24[(3A) If the valuation of any asset is objected to in an appeal under clause (a) of sub-section (1)
21[or
of sub-section (1A)], the 20[Deputy Commissioner (Appeals)] 21[or, as the case may be, the Commissioner
(Appeals)] shall,--
(a) in a case where such valuation has been made by a Valuation Officer under section 16A, give
such Valuation Officer an opportunity of being heard;
(b) in any other case, on a request being made in this behalf by the 25[Assessing Officer], give an
opportunity of being heard to any Valuation Officer nominated for the purpose by the 25[Assessing
Officer].]
(4) The 26[Deputy Commissioner (Appeals)] 27[or, as the case may be, the Commissioner (Appeals)]
may--
(a) at the hearing of an appeal, allow an appellant to go into any ground of appeal not specified in
the grounds of appeal;
(b) before disposing of an appeal, make such further inquiry as he thinks fit or cause further
inquiry to be made by the 28[
25[Assessing Officer] or, as the case may be, the Valuation Officer].
(5) In disposing of an appeal, the 26[Deputy Commissioner (Appeals)] 27[or, as the case may be, the
Commissioner (Appeals)] may pass such order as he thinks fit which may include an order enhancing the
assessment or penalty:
Provided that no order enhancing the assessment or penalty shall be made unless the person affected
thereby has been given a reasonable opportunity of showing cause against such enhancement.
29[(5A) In disposing of an appeal, the 26[Deputy Commissioner (Appeals)] 27[or, as the case may be, 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 the 26[Deputy
Commissioner (Appeals)] 27[or, as the case may be, the Commissioner (Appeals)] by the appellant.
(5B) The order of the 26[Deputy Commissioner (Appeals)] 27[or, as the case may be, the Commissioner
(Appeals)] disposing of the appeal shall be in writing and shall state the points for determination, the
decision thereon and the reasons for the decision.]
(6) A copy of every order passed by the 26
[Deputy Commissioner (Appeals)] 27[or, as the case may be,
the Commissioner (Appeals)] under this section shall be forwarded to the appellant and the 30[Chief
Commissioner or Commissioner].
Notes:
1. Subs. by Act 4 of 1988, s. 127, for "Wealth-tax Officer" (w.e.f. 1-4-1988).
2. Subs. by Act 4 of 1988, s. 127, for "Appellate Assistant Commissioner" (w.e.f. 1-4-1988).
3. Subs. by Act 29 of 1977, s. 39 and the Fifth Schedule, for "Any person" (w.e.f. 10-7-1978).
4. Subs. by Act 46 of 1964, s. 22, for "his net wealth" (w.e.f. 1-4-1965).
5. Subs. by Act 4 of 1988, s. 146, for clause (d) (w.e.f. 1-4-1989). Earlier it was amended by Act 46 of 1964, s. 22
(w.e.f. 1-4-1964).
6. The words "as it stood immediately before the 1st day of April, 1989 or under section. 18 as amended by the Direct Tax Laws
(Amendment) Act, 1987 (4 of 1988)" omitted by Act 3 of 1989, s. 71 (w.e.f. 1-4-1989).
7. Subs. by Act 4 of 1988, s. 127, for "Wealth-tax Officer" (w.e.f. 1-4-1988).
8. Subs. by Act 46 of 1964, s. 22, for "sub-section (1) of section 46" (w.e.f. 1-4-1965).
9. Ins. by s. 22, ibid. (w.e.f. 1-4-1965).
10. Ins. by Act 45 of 1972, s. 11 (w.e.f. 1-1-1973).
11. Clause (i) omitted by Act 4 of 1988, s. 146 (w.e.f. 1-4-1989). Earlier it was amended by Act 45 of 1972, s. 11
(w.e.f. 1-1-1973).
12. Subs. by s. 127, ibid., for "Appellate Assistant Commissioner" (w.e.f. 1-4-1988).
13. Ins. by Act 10 of 2000, s. 72 (w.e.f. 1-6-2000).
14. Ins. by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
15. Subs. by Act 4 of 1988, s. 146, for clauses (b), (c) and (d) (w.e.f. 1-4-1989).
16. Subs. by Act 3 of 1989, s. 71, for clause (b) (w.e.f. 1-4-1989).
17. Subs. by Act 4 of 1988, s. 127, for "Wealth-tax Officer" (w.e.f. 1-4-1988).
18. Ins. by Act 10 of 2000, s. 72 (w.e.f. 1-6-2000).
19. Subs. by Act 4 of 1988, s. 146, for sub-sections (1B) and (1C) (w.e.f. 1-4-1989). Earlier sub-section (1B) was inserted by
Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978) and sub-section (1C) was inserted by Act 21 of 1979, s. 25
(w.e.f. 1-6-1979).
20. Subs. by s. 127, ibid., for "Appellate Assistant Commissioner" (w.e.f. 1-4-1988).
21. Ins. by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
22. Ins. by Act 41 of 1975, s. 94 (w.e.f. 1-10-1975).
23. The proviso omitted by Act 4 of 1988, s. 146 (w.e.f. 1-4-1989).
24. Ins. by Act 45 of 1972, s. 11 (w.e.f. 1-1-1973).
25. Subs. by Act 4 of 1988, s. 127, for "Wealth-tax Officer" (w.e.f. 1-4-1988).
26. Subs. by s. 127, ibid., for "Appellate Assistant Commissioner" (w.e.f. 1-4-1988).
27. Ins. by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
28. Subs. by Act 45 of 1972, s. 11, for "Wealth-tax Officer" (w.e.f. 1-1-1973).
29. Ins. by Act 46 of 1964, s. 22 (w.e.f. 1-4-1965).
30. Subs. by Act 4 of 1988, s. 127, for "Commissioner" (w.e.f. 1-4-1988).