(a) the person aggrieved shall be limited to disputing only those matters stated in the objection;
(b) the person aggrieved shall be limited to arguing only those grounds stated in the Objection; and
(c) the person may adduce evidence not presented to the Commissioner.
(a) in the case of an assessment, confirm, reduce, or annul the assessment (including any penalty and interest imposed);
(b) in the case of any other decision of the Commissioner, affirm or reject the decision;or
(c) pass such other order for the determination of the issue as it thinks fit.
(a) advised the aggrieved person of the proposed order;
(b) offered the person the opportunity to adduce such further evidence before it as might assist the Appellate Tribunal to reach a final determination.
Section 77 • Arunachal Pradesh Goods Tax Act, 2005
77. Appeals to Appellate Tribunal.
arunachal-pradesh-goods-tax-act-2005-sec-77.json
•
Section 77
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