আপিলের সিদ্ধান্ত

(l) Appellate Income-tax Authority in case of disposal of any appeal-

(a)   in the case of a tax assessment order, finalize, reduce, increase, refuse or cancel the tax assessment concerned;

(b)   in cases relating to orders imposing fines, finalize, refuse or set aside such orders or otherwise increase or reduce the fine; And

(c)   In any other case, he may make such order as he thinks fit.

(2) No order for assessment of tax or imposition of penalty shall be refused unless it appears to the satisfaction of the Appellate Additional Commissioner of Taxes or the Commissioner (Appeals) that notice has not been issued to the taxpayer under the provisions of section 335.

(3) The Appellate Income Tax Authority shall not increase or decrease the amount of tax or the amount of penalty imposed in any tax assessment or increase or decrease the amount payable in respect of a return of tax, unless the appellant is given a reasonable opportunity of showing reasons for such increase or decrease.

(4) The judgment of the appeal disposed of by the appellate income-tax authority shall be given in writing and shall state the content of the settlement, the relevant decision and the appropriate reasons in support of the decision.

(5) Where an appeal case results in any change in the tax assessment order of a firm or partnership, the appellate income tax authority may direct the Deputy Commissioner of Taxes to amend the income tax assessment of the partners of the firm or the members of the partnership accordingly.

(6) After disposal of any appeal case, the Appellate Income Tax Authority shall inform the Appellant, Deputy Commissioner of Taxes and the Commissioner within 30 (thirty) days of the issuance of such order.

(7) Notwithstanding anything contained in this Act, if the appellate Income-tax Authority fails to pass any order thereon within 150 (one hundred and fifty) days after the end of the relevant month on the date on which the appeal was filed, the appeal shall be deemed to be allowed. will be considered.