Section 24 in The Assam Agricultural Income-Tax Act, 1939
24. Appeal against assessment under this Act.
(1)Any person aggrieved by an order passed under this Act by any authority under Section 18 other than the Commissioner or the Additional Commissioner of Taxes or the joint Commissioner of Taxes not being an order passed under this section, may appeal to the Deputy Commissioner of Taxes (Appeals) against such order within thirty days from the date of service of such order in the prescribed manner :Provided that the authority before whom the appeal is filed may admit the appeal after the expiration of thirty days if he is satisfied that for reasons beyond the control of the appellant or for any other sufficient causes it could not be filed within the time;Provided further that no appeal under this section against the assessment of any tax, penalty or interest shall be entertained by the appellate authority unless he is satisfied that the amount of tax, penalty or interest assessed, if not otherwise directed by him, has been paid;Provided further that in any case or class or cases the Commissioner may, by order in writing, direct that the appeal under this section shall lie to such Deputy Commissioner of Taxes (Appeals) or such other officer of equivalent rank as may be specified in such order.(2)Every appeal under this section shall be presented in the prescribed form and shall be verified in the prescribed manner.(3)The appellate authority shall fix a date and place for hearing of the appeal, and may, from time to time, adjourn the hearing and make such further enquiry as he thinks fit.(4)In disposing of the appeal under sub-section (1) against an order of assessment or penalty, the appellate authority may-(a)confirm, reduce, enhance or annual the assessment;(b)set aside the assessment and direct a fresh assessment after such enquiry as may be ordered; or(c)confirm, reduce or annual the order of penalty.
