Section 11A in The Companies (Profits) Surtax Act, 1964
11A. [ Transfer of certain pending appeals.- [Inserted by Act 29 of 1977, Section 39]
Every appeal under this Act which is pending immediately before the appointed day before and Appellate Assistant Commissioner or a Commissioner and any matter arising out of or connected with such appeal and which is so pending shall stand transferred on that day to the [Chief Commissioner or Commissioner (Appeal)] and the Commissioner (Appeals) may proceed with such appeal or matter from the stage at which it was on that day:Provided that the appellant may demand that before proceeding further with the appeal or matter the previous proceeding or any part thereof be reopened or that he be re-heard.Explanation.- In this section, "appointed day" means the date appointed under section 39 of the Finance (No. 2) Act, 1977.]
