Rule 44 — Appeal.

44(3)

On receipt of the appeal, the appellate authority may, call details from the assessing officer or his statement on the basis of his assessment order appealed against, as such appellate authority may consider necessary for the disposal of such appeal.

Premium Download · From ₹9

Need a Ready-Made Checklist or Easy-to-Understand Guide?

Consider our premium downloads — gazette-cited interpretation guides and compliance checklists that explain what each section means for your organization.

Visit Pro Store