February 17, 2025

Section 29B – Wealth-Tax Act, 1957

Definition of High Court In this Chapter, “High Court” means— (i)   in relation to any State, the High Court of that State; 98[(ii)   in relation to the Union territory of Delhi, the High Court of Delhi;] (iia)   99[***] 1[(iii)   in relation to the Union territories of Arunachal Pradesh and Mizoram, the […]

Section 29A – Wealth-Tax Act, 1957

Tax to be paid notwithstanding reference, etc Notwithstanding that a reference has been made to the High Court or the Supreme Court or an appeal has been preferred to the Supreme Court, 95[under this Act before the commencement of the National Tax Tribunal Act, 2005] wealth-tax shall be payable in accordance with the assessment made in

Section 29 – Wealth-Tax Act, 1957

Appeal to Supreme Court (1) An appeal shall lie to the Supreme Court from any judgment of the High Court delivered 95[before the date of establishment of the National Tax Tribunal] on a case stated under section 27 96[or an appeal filed under section 27A] in any case which the High Court certifies as a fit case

Section 28 – Wealth-Tax Act, 1957

Hearing by High Court When a case has been stated to the High Court under section 27 94[or an appeal filed before the High Court under section 27A], it shall be heard by a Bench of not less than two Judges of the High Court and shall be decided in accordance with the opinion of such

Section 27A – Wealth-Tax Act, 1957

Appeal to High Court (1) The assessee or the Chief Commissioner or Commissioner may, within one hundred and twenty days of the day upon which he is served with notice of an order under section 24 or section 26 or clause (e) of sub-section (1) of section 35, file on or after the 1st day

Section 27 – Wealth-Tax Act, 1957

Reference to High Court (1)81The assessee or the 82[Chief Commissioner or Commissioner] may, within sixty days of the date upon which he is served with notice of an order 83[passed before the 1st day of June, 1999] under section 24 or section 26 84[or clause (e) of sub-section (1) of section 35], by application in the prescribed form,

Section 26 – Wealth-Tax Act, 1957

Appeal to the Appellate Tribunal from orders of enhancement by72[Chief Commissioners or Commissioners] (1) Any assessee objecting to 73[an order passed by the 74[Chief Commissioner or Commissioner] under section 18 75[or section 18A] or sub-section (2) of section 25] 76[or an order passed by the Director General or Director under section 18A] may appeal to the Appellate Tribunal within

Section 25 – Wealth-Tax Act, 1957

Powers of Commissioner to revise orders of subordinate authorities (1) The Commissioner may, either of his own motion or on application made by an assessee in this behalf, call for the record of any proceeding under this Act in which an order has been passed by any authority subordinate to him, and may make such

Section 24 – Wealth-Tax Act, 1957

Appeal to the Appellate Tribunal from orders of the 33[Deputy Commissioner (Appeals) (1) An assessee objecting to an order passed by the 33[Deputy Commissioner (Appeals)], 35[or the Commissioner (Appeals)] under section 18 or section 18A or section 23 36[or section 23A]or sub-section (2) of section 37 37[***] may appeal to the Appellate Tribunal within sixty days of the date