132. Orders of Appellate Joint Commissioner, etc., to be sent to Deputy Commissioner of Taxes:-

132.  Orders  of  Appellate  Joint  Commissioner,  etc.,  to  be  sent  to  Deputy Commissioner  of  Taxes.- 

The  Appellate  Joint  Commissioner, ¹[or  the Commissioners  (Appeals)]  or  the  Appellate  Tribunal ²[or any other income tax authority making an order imposing any penalty under this Chapter or Chapter XIA] making  an  order imposing any penalty under this Chapter shall forthwith send a copy of the order to the Deputy Commissioner of Taxes, and thereupon all the provisions of this Ordinance relating to the recovery of penalty shall apply as if such order were made by the Deputy Commissioner of Taxes.

........................................................

¹Ins by F.A. 1990

² Subs. "making an order imposing any penalty under this chapter" by F. A. 2015

About Author

Golden Bangladesh

Golden Bangladesh is a point of access to information.We present information from diverse sources in a unified way. It is the leading web portal, e-Directory and business guide in Bangladesh.