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(S8) section 132 CŞ aeAppellate Joint Commissioner” *Roofs of aeor the Commissioner (Appeals)” “soft 3 off
সন্নিবেশিত হইবে:
(>G.) section 153 Q5
NQ(ZE) Boi-foksīRIRI æTaxes” *FÍGH PH æand Inspecting Joint ് Commissioner” শব্দগুলি সংযোজিত হইবে; No
(*) sub-section (1) (4- è
(*) æassessee aggrieved” (RSF) (ff)é æassessee,
not being a company, ggieve শব্দগুলি ও কমাগুলি প্রতিস্থাপিত হইবে; so
(আ) clause (e) এর পরিবর্তে নিম্নরূপ clause (e) সন্নিবেশিত
হইবে, যথা:- o ...
ae(e) imposition of penalty under section 89, 124 or
137; and”; . o
N.
(*) sub-section (1) of পর নিম্নরূপ &GR sub-section (1A),
(1B) এবং (1C) সন্নিবেশিত হইবে, যথা :
്കു
ae(1A) Any assessee, being a company, aggrieved by any order of a Deputy Commissioner of Taxes or of an Inspecting Joint Commissioner in respect of the following may prefer an appeal to the Commissioner No (Appeals) against such order, namely:
-o-, *, (a) any matter specified in clauses (a), (b), (c) and
o (f) of sub-section (1);
N. - O (b) imposition of penalty under Chapter XV;
-o- (c) assessment under section 10 or 120.
- ) (1B) Notwithstanding anything contained in any other
Q - law for the time being in force, all such appeals o pending before an Appellate Joint Commissioner at - NQ the time of the commencement of of off, SSSo - § (Sổồo sRFR 86 FR sĩ#F), as are appealable under this § section to a Commissioner (Appeals) shall be heard O and disposed of by the Appellate Joint Commissioner as if this section were not amended by অর্থ আইন, ১৯৯০। (1C) Notwithstanding anything contained in sub-section (1) or (1A), the Board may, on an application or on
