Ordinance No. XXXVI of 1984 এর section 153 এর প্রতিস্থাপন
৩৫। উক্ত Ordinance এর section 153 এর পরিবর্তে নিম্নরূপ section 153 প্রতিস্থাপিত হইবে, যথা:-
“153. Appeal to appellate income tax authority.- (1) Any person aggrieved by order of an income tax authority regarding the following matters may appeal to the respective appellate income-tax authority-
(i) assessment of income;
(ii) computation of tax liability or refund;
(iii) set off or carry forward of loss;
(iv) imposition of any penalty or interest;
(v) charge and computation of surcharge or any other sum;
(vi) credit of tax; and
(vii) payment of a refund.
(2) Subject to sub-section (3), an appeal in the following cases shall be made only to the Commissioner of Taxes (Appeals)-
(i) appeal by a company;
(ii) appeal against an order under section 120;
(iii) appeal against an order of adjustment or penalty involving international transactions as defined in 107A;
(iv) appeal against an order, in matters mentioned in sub-section (1), made by an income tax authority in the rank of a Joint Commissioner of Taxes or above.
(3) The Board may-
(i) assign any appeal to any appellate income-tax authority;
(ii) transfer an appeal from one appellate income-tax authority to another appellate income-tax authority.
(4) No appeal shall lie in respect of an income which is computed as a share of the taxed income.
(5) No appeal shall lie against any order of assessment in the following cases-
(i) Where the return of income was filed
| if tax under section 74 has not been paid
|
(ii) Where no return of income was filed
| if at least ten per cent of the tax as determined by the Deputy Commissioner of Taxes has not been paid: |
Provided that where the tax on the basis of return has been paid by the appellant before filing the appeal and the appellate income-tax authority is convinced that the appellant was barred by sufficient reason from paying the tax before filing the return, it may allow the appeal for hearing. Explanation.- In this section, appellate income-tax authority means the Commissioner of Taxes (Appeals) or the Appellate Joint Commissioner of Taxes, as the case may be.”।