Finance Act, 1975
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Appeals against determinations under sections 83 to 85 of Income Tax Act, 1967. |
21.—(1) Where it appears to the inspector that the determination of any amount on which a person may be chargeable to tax by virtue of section 83 , 84 or 85 of the Income Tax Act, 1967 , may affect the liability to tax of other persons, he shall give notice in writing to those persons as well as to the first-mentioned person of the determination he proposes to make and of the rights conferred on them by this section. | |
(2) Any person to whom such a notice is given may, within twenty-one days after the date on which it is given, object to the proposed determination by notice in writing given to the inspector: | ||
Provided that section 416 (7) of the Income Tax Act, 1967 , shall apply, with any necessary modifications, in relation to any such notice as it applies in relation to a notice of appeal under the said section 416. | ||
(3) Where notices have been given under subsection (1) and no notice of objection is duly given under subsection (2), the inspector shall make the determination as proposed in his notices and the determination shall not be called in question in any proceedings: | ||
Provided that this subsection shall not operate to prevent any person to whom notice has not been given under subsection (1) from appealing against any such determination of the inspector which may affect that person's liability to tax. | ||
(4) Where a notice of objection is duly given, the amount mentioned in subsection (1) shall be determined in like manner as an appeal and shall be so determined by the Appeal Commissioners. | ||
(5) All persons to whom notices have been given under subsection (1) may take part in any proceedings under subsection (4) and in any appeal arising out of those proceedings and shall be bound by the determination made in the proceedings or on appeal, whether or not they have taken part in the proceedings, and their successors in title shall also be so bound. | ||
(6) A notice under subsection (1) may, notwithstanding any obligation as to secrecy or other restriction on the disclosure of information, include a statement of the grounds on which the inspector proposes to make the determination. | ||
(7) An inspector may by notice in writing require any person to give, within twenty-one days after the date of the notice or within such longer period as the inspector may allow, such information as appears to the inspector to be required for deciding whether to give a notice under subsection (1) to any person. | ||
(8) In this section “tax” means income tax or corporation profits tax, as may be appropriate. |