Finance Act, 1980
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Amendment of provisions relating to appeals. |
54.—(1) Section 416 (5) of the Income Tax Act, 1967 , shall have effect as if “this Part” were substituted for “subsections (7) and (8)”. | |
(2) Section 421 of the Income Tax Act, 1967 , shall have effect, and, as respects paragraph (b), shall be deemed always to have had effect, as if— | ||
(a) the following proviso were added to subsection (2): | ||
“Provided that the Commissioners may permit any other person representing the appellant to plead before them where they are satisfied that such permission should be given.”, | ||
(b) the following subsections were added: | ||
“(5) Unless the circumstances of the case otherwise require— | ||
(a) where on an appeal against an assessment which assesses an amount which is chargeable to tax it appears to the Commissioners that the appellant is overcharged by the assessment they may, in determining the appeal, reduce only the amount which is chargeable to tax, | ||
(b) where, on such an appeal as aforesaid, it appears to the Commissioners that the appellant is correctly charged by the assessment they may, in determining the appeal, order that the amount which is chargeable to tax shall stand good, and | ||
(c) where, on such an appeal as aforesaid, it appears to the Commissioners that the appellant ought to be charged in an amount exceeding the amount contained in the assessment, they may charge the excess by increasing only the amount which is chargeable to tax. | ||
(6) Where an appeal is determined by the Commissioners, the inspector or other officer shall give effect to the Commissioners' determination and thereupon, if the determination is that the assessment is to stand good or is to be amended, the assessment or the amended assessment, as the case may be, shall have the same force and effect as if it were an assessment in respect of which no notice of appeal had been given.”. |