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The Income-tax Ordinance, 1984

( Ordinance NO. XXXVI OF 1984 )

[ 4th June, 1984 ]

Chapter XIX

APPEAL AND REFERENCE

Decision in appeal by the Appellate Joint Commissioner 1[or the Commission (Appeals)]
156. (1) In disposing of an appeal, the Appellate Joint Commissioner 2[or the Commissioner (Appeals)] may-
 
 
(a) in the case of an order of assessment, confirm, reduce, enhance, set aside or annual the assessment;
 
 
(b) in the case of an order imposing a penalty, confirm, set aside or cancel such order or vary it so as either to enhance or to reduce the penalty; and
 
 
(c) in any other case, pass such order as he thinks fit 3[:
 
 
Provided that an order of assessment or penalty shall not be set aside except in a case where the Appellate Joint Commissioner or the Commissioner (Appeals) is satisfied that a notice on the assessee has not been served in accordance with the provisions of section 178.]
 
 
(2) The Appellate Joint Commissioner 4[or the Commissioner (Appeals)] shall not enhance as assessment or a penalty or reduce the amount of refund unless the appellant has been given a reasonable opportunity of showing cause against such enhancement or reduction.
 
 
(3) The order of the Appellate Joint Commissioner 5[or the Commissioner (Appeals)] disposing of an appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision.
 
 
(4) Where, as a result of an appeal, any charge is made in the assessment of a firm or an association of persons, the Appellate Joint Commissioner 6[or the Commissioner (Appeals)] may direct the Deputy Commissioner of Taxes to amend accordingly any assessment made on any partner of the firm or any member of the association.
 
 
(5) On the disposal of an appeal, the Appellate Joint Commissioner 7[or the Commissioner (Appeals)] shall communicate the order passed by him to the appellant, the Deputy Commissioner of Taxes and the Commissioner 8[within 9[thirty days] of the passing of such order].
 
 
(6) Notwithstanding anything contained in this Ordinance, an appeal to the Appellate Joint Commissioner [or the Commissioner (Appeals)] shall be deemed to have been allowed if the Appellate Joint Commissioner 10[or the Commissioner (Appeals)] fails to make an order thereon within 11[one hundred and fifty days from the end of the month] on which the appeal was filed.
  • 1
    The words and brackets “or the Commission (Appeals)” were inserted by section of অর্থ আইন, ১৯৯০ (১৯৯০ সনের ৪৫ নং আইন)
  • 2
    The words and brackets “or the Commissioner (Appeals)” were inserted by section 8 of অর্থ আইন, ১৯৯০ (১৯৯০ সনের ৪৫ নং আইন)
  • 3
    The proviso was added by section 6 of the Finance Act, 1994 (Act No. XI of 1994)
  • 4
    The words and brackets “or the Commissioner (Appeals)” were inserted by section 8 of অর্থ আইন, ১৯৯০ (১৯৯০ সনের ৪৫ নং আইন)
  • 5
    The words and brackets “or the Commissioner (Appeals)” were inserted by section 8 of অর্থ আইন, ১৯৯০ (১৯৯০ সনের ৪৫ নং আইন)
  • 6
    The words and brackets “or the Commissioner (Appeals)” were inserted by section 8 of অর্থ আইন, ১৯৯০ (১৯৯০ সনের ৪৫ নং আইন)
  • 7
    The words and brackets “or the Commissioner (Appeals)” were inserted by section 8 of অর্থ আইন, ১৯৯০ (১৯৯০ সনের ৪৫ নং আইন)
  • 8
    The words “within thirty days of the passing of such order” were inserted by section 6 of অর্থ আইন, ১৯৯৪ (১৯৯৪ সনের ১১ নং আইন)
  • 9
    The words “thirty days” were substituted for the words “fifteen days” by section 49 of the Finance Act,2009(Act No.IX of 2009)(with effect from 1st July 2007).
  • 10
    The words and brackets “or the Commissioner (Appeals)” were inserted by section 8 of অর্থ আইন, ১৯৯০ (১৯৯০ সনের ৪৫ নং আইন)
  • 11
    The words “one hundred and fifty days from the end of the month” were substituted for the words “ninety days from the end of the month” by section 35 of the Finance Act,2009(Act No.XXXVI of 2009)(with effect from 1st July 2009).
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