153. Appeal against order of Deputy Commissioner of Taxes and Inspecting Joint Commissioner.-

CHAPTER XIX
APPEAL AND REFERENCE

153. Appeal against order of Deputy Commissioner of Taxes ¹[and Inspecting Joint Commissioner].-

(1) Any ²[assessee, not being a company, aggrieved] by any order of a Deputy Commissioner of Taxes in respect of the following may  prefer  an  appeal  to  the  Appellate  Joint  Commissioner  against  such order, namely;-

(a) the amount of loss computed under section 37 ;
(b)  assessment  of  income,  determination  of  liability  to  pay,  or computation of tax including advance tax;
(c) imposition of  ³[an interest under Chapter VII]  ⁴of  registration  under section 84 or 111 ;

⁵[(e) imposition of penalty under Chapter XIA, Chapter XV and under section 137 of Chapter XVI ; and]
(f)  refusal  to  allow  a  claim  to  a  refund  or  the  determination  of  the amount of refund admissible under Chapter XVIII.

⁶[(1A) Any assessee, being a company, aggrieved by any order of a Deputy Commissioner  of  Taxes  or ⁷[any  assessee  aggrieved  by  any  order]  of  an Inspecting  Joint  Commissioner  in  respect  of  the  following  may  prefer  an appeal to the Commissioner (Appeals) against such order, namely:-
(a) any matter specified in clauses (a), (b), (c) and (f) of sub -section (1);
(b) imposition of penalty under Chapter XV⁸[or XIA]⁹[or section 137];
(c) assessment under section 10 or 120.

¹⁰(1B) Notwithstanding anything contained in any other law for the time being in force, all such appeals pending before an Appellate Joint Commissioner at the  time  of  the  commencement  of   অর্থ  আইন,  1990 (আইন  নং-৪৫,  ১৯৯০)  as  are appellable under this section to a Commissioner (Appeals) shall be heard and disposed of by the Appellate  Joint Commissioner as if this section were not amended by অর্থ আইন, ১৯৯০।

(1C)  Notwithstanding  anything  contained  in  sub-section  (1)  or  (1A),  the Board may, on an application or on its own motion, transfer an appeal from an Appellate  Joint  Commissioner  to  a  Commissioner  (Appeals)  or  from  a Commissioner (Appeals) to an Appellate Joint Commissioner.]

(2) Where the partners of a firm are individually assessable on their shares in the  total  income  of  the  firm,  any  such  partner  may  appeal  to  the  Appellate Joint  Commissioner against the order of the Deputy Commissioner of Taxes determining  the  amount  of  total  income  or  loss  of  the  firm  or  the apportionment thereof between several partners but he may not agitate in any such appeal, matters relating to assessment of his own total income.

¹¹[(3) No appeal shall lie against any order of assessment under this section, unless the tax payable on the basis of return under section 74 has been paid ¹²[before filing that appeal.]

¹³[Provided that the Commissioner of Taxes concerned may, on an application made in this behalf, modify or waive, in any case, the requirement of such payment.]

¹⁴[Provided that where the tax on the basis of return has been paid by the appellant before filing the appeal and the Appellate Joint Commissioner or the Commissioner (Appeals), as the case may be, is convinced that the appellant was barred by sufficient reason from paying the tax before filing the return, Appellate Joint Commissioner or the Commissioner (Appeals) may allow the appeal for hearing.]

^15[(4) No appeal shall lie against any order of assessment under this section, unless  the  assessee  has  paid  ten  percent  of  the  tax  as  determined  by  the Deputy  Commissioner  of  Taxes  where  return  of  income  was  not  filed  in accordance with the provisions of this Ordinance.]

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¹Ins. by F.A. 1990
²Subs. for " assessee aggrieved" by F.A. 1990

³Ins. by F.A. 2015

⁴ Omitted by F. A. 2015

⁵ Subs by F. A. 1990 again subs. by F. A. 2015
⁶ Subs by F.A. 1990
⁷ Ins. by F.A. 1993
⁸Ins. by F.A. 2015
⁹Ins. by F.A. 1991

¹⁰ Subs-sec. (1B) (1C) ins. by F. A. 1990

¹¹Subs. by F.A. 2000

¹² Omitted by F. A. 2015
¹³Proviso Omitted by F.A. 1999
¹⁴ Added F. A. 2016

¹⁵ Ins. new sub-section (4) by F.A. 2012

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