(1)Any person objecting to the amount of interest-tax for which he is assessed by the [Assessing Officer] [ Substituted by Act 49 of 1991, Section 102 (w.e.f. 10-7-1987).] or denying his liability to be assessed under this Act, or objecting to any penalty or fine imposed by the [Assessing Officer] [ Substituted by Act 49 of 1991, Section 102 (w.e.f. 10-7-1987).], or to the amount allowed by the [Assessing Officer] [ Substituted by Act 49 of 1991, Section 102 (w.e.f. 10-7-1987).] refusal by the [Assessing Officer] [ Substituted by Act 49 of 1991, Section 102 (w.e.f. 10-7-1987).] to grant relief or to an order of rectification having the effect of enhancing the assessment or reducing the refund, or to an order refusing to allow the claim made by the assessed for a rectification under section 17, may appeal to the Appellate Assistant Commissioner.(2)Every appeal shall be in the prescribed form and shall be verified in the prescribed manner.(3)An appeal shall be presented within thirty days of the following date, that is to say,-(a)where the appeal relates to assessment or penalty or fine, the date of service of the notice of demand relating to the assessment or penalty or fine or(b)in any other case, the date on which the intimation of the order sought to be appealed against is served:Provided that the Appellate Assistant Commissioner may admit an appeal after the expiration of the said period if he is satisfied that the appellant had sufficient cause for not presenting it within that period.(4)The Appellate Assistant Commissioner shall hear and determine the appeal and, subject to the provisions of this Act, pass such orders as he thinks fit and such orders may include an order enhancing the assessment or penalty:Provided that an order enhancing the assessment or penalty shall not be made unless the person affected thereby has been given a reasonable opportunity of showing cause against such enhancement.(5)The procedure to be adopted in the hearing and determination of the appeals shall, with any necessary modification, be in accordance with the procedure applicable in relation to income-tax.
