Section 28, Assam Agricultural Income-tax Act, 1939 [S2D-XDH]
As at 7 September 2026. In force from 19 May 1939.
28. Appeal.—(1) Any person aggrieved by an order of the Board under this Act may, within thirty days from the date on which the order is communicated to him, prefer an appeal to the Assessing Officer in such form and accompanied by such fee as may be prescribed. (2) The appellate authority may, after giving the appellant an opportunity of being heard, confirm, modify or set aside the order appealed against. (3) No appeal shall lie under this section against an order made with the consent of the parties.
Defined terms in this text (3)
Assessing Officer: Section 2, Assam Agricultural Income-tax Act, 1939 [S2DWKC] (In this Act, unless the context otherwise requires,—): "Assessing Officer" means the officer vested with the relevant jurisdiction by virtue of directions or orders issued under this Act
Assessing Officer: 8 more definitions.
Board: Section 2, Assam Agricultural Income-tax Act, 1939 [S2DWKC] (In this Act, unless the context otherwise requires,—): "Board" means the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)
Board: 279 more definitions.
prescribed: Section 2, Assam Agricultural Income-tax Act, 1939 [S2DWKC] (In this Act, unless the context otherwise requires,—): "prescribed" means prescribed by rules made under this Act
prescribed: 996 more definitions.
Made under this section, or naming it (0)
none
Cited by (2)
Section 31, Assam Agricultural Income-tax Act, 1939 [S2D-XGE], 19 May 1939, Band A. "section 28".
Rule 9, Assam Agricultural Income-tax Act Rules, 1941 [S2D-YEV], 12 April 1941, Band A. "section 28 of the Act".
Not held (0)
none
Duties published under this section (0)
none