Amendment status not verified — confirm the current text below against the official source.
When the Agricultural Income-tax Officer demand. has determined a sum to be payable by an asses- sec under section 20, or when an order has been passed under section 22 for the payment of penalty, the Agricultural Income-tax Officer shall serve on the assessee a notice of demand in the prescribed form specifying the sum so payable. A p p e a 1 24.(1) Any assessee objecting to the amount a g a i n s t of income or the amount of tax as determined assedssme nth~ under section 20 or denying his liability to be un er 19 d d th" A b" · d Act. assesse un er ts ct oro ~ectmg to any or er passed against him under section 21 or 22 made by the Agricultural Income-tax Officer, may appeal to the Assistant Commissioner ol Agricultural Income-tax against the assessment or against such order: Provided that no appeal shall lie in respect of an assessment made under sub-section ( 4) of section 20. ..... • • " - 17 . (2) Every appeal under this section shall ordi- narily be presented within thirty days of receipt of the notice of demand relating to the assess- ment or penalty objected to, or of the order under section 2 L, as the case may be, but the authority before whom the appeal is filed may admit an appeal after the expiration of the pres- cribed period, if he is satisfied that the appellant had sufficient cause for not presenting it within the prescribed period. (3) Every appeal under this section shall be presented in the prescribed form and shall be verified in t.he prescribed manner. (4) The appellate authority shall fix a day and place for hearing of the appeal, and may from time to time adjourn the hearing and make such further enquiry as he thinks fit. (5) In disposing of an appeal, the Assistant Commissioner of Agricultw·al Income-tax may in the case of an order of assessment:- (a) confirm, reduce, enhance or annul the assessment ; (b) set aside the assessment and direct the Agricultural Income-tax Officer to make a fresh assessment after such further enquiry as may be directed; or, in the case of an order under section 21 or 22 confirm, cancel or vary such order: Provided that no enhancement of an assess- ment shall be made under this section, unless the appellant has had a reasonable opportunity of showing cause against such enhancement. A_p pea I