Form E: Wealth-tax Appeal to the Commissioner (Appeals)

Legacy statutory appeal form under Rule 5 of the Wealth-tax Rules, 1957 for appeals under section 23 of the Wealth-tax Act, 1957.

Form E is the prescribed legacy form for an appeal to the Commissioner (Appeals) under section 23 of the Wealth-tax Act, 1957. The form records the assessment details, relief claimed, statement of facts, grounds of appeal and verification by the appellant.

Current legal position: Wealth-tax was abolished with effect from 1 April 2016 and is not levied for Assessment Year 2016-17 and subsequent assessment years. Form E is therefore relevant mainly to legacy proceedings concerning earlier assessment years, including proceedings arising from notices or orders under the Wealth-tax Act.

Time limit for legacy appeal

Under the legacy Wealth-tax appellate provisions, an appeal to the Commissioner (Appeals) is ordinarily required to be presented within 30 days from the relevant date of service or communication of the order or demand, subject to the statutory provisions governing the particular appeal and the power to admit a delayed appeal where sufficient cause is established.

Official resources

For current information concerning legacy wealth-tax returns, notices and electronic proceedings, refer to the official Income Tax Department resources:

Income Tax Department e-Filing Portal Official Wealth Tax Return / Form BB FAQs Income Tax Department - Tax Laws & Rules CBDT Circular No. 19/2015 - Finance Act, 2015 Explanatory Notes
FORM NO. E

[See Rule 5 of the Wealth-tax Rules, 1957]

FORM OF APPEAL TO THE COMMISSIONER (APPEALS)

UNDER SECTION 23 OF THE WEALTH-TAX ACT, 1957

WEALTH-TAX RANGE

+ WTA No. of

1.
Name and address of the appellant
2.
Permanent Account Number / GIR No.
3.
Assessment year in connection with which the appeal is preferred
4.
Assessing Officer / Valuation Officer passing the order appealed against
5.
Where valuation of any asset has been referred to the Valuation Officer, designation and address of such Valuation Officer
6.
Section and sub-section of the Wealth-tax Act, 1957 under which the Assessing Officer / Valuation Officer passed the order appealed against, and the date of such order
7.
Where the appeal relates to any assessment, penalty/fine, the date of service of the relevant notice of demand
8.
In any other case, the date of service of the intimation of the order appealed against
9.
Section of the Wealth-tax Act, 1957 under which the appeal is preferred
10.
Where a return has been filed by the appellant for the relevant assessment year, whether tax due on the net wealth returned has been paid in full. If yes, give the date of payment and amount paid.

* Relief claimed in appeal

** Details of other pending wealth-tax appeals, if any

(a) Commissioner (Appeals) with whom the appeal is pending

(b) Assessment year in connection with which the appeal has been preferred

(c) Assessing Officer / Valuation Officer passing the order appealed against

(d) Section and sub-section of the Act under which the Assessing Officer / Valuation Officer passed the order appealed against, and date of the order

11.
Address to which notices may be sent to the appellant
(APPELLANT)

STATEMENT OF FACTS *

GROUNDS OF APPEAL *

(APPELLANT)

FORM OF VERIFICATION

I, , the appellant, do hereby declare that what is stated above is true to the best of my information and belief.

Date:

Place:

(APPELLANT)
(STATUS OF THE APPELLANT)

Notes to Form E

  1. The form of appeal, grounds of appeal and the form of verification appended thereto shall be signed by a person in accordance with section 15A of the Wealth-tax Act, 1957.
  2. The memorandum of appeal, statement of facts and grounds of appeal must be in duplicate and should be accompanied by a copy of the order appealed against and the notice of demand in original, if any.
  3. Delete the inappropriate words.
  4. + The particulars will be filled in at the office of the Commissioner (Appeals).
  5. * If the space provided is insufficient, separate enclosures may be used.
  6. ** If appeals are pending in relation to more than one assessment year, separate particulars for each assessment year may be given.

Important: This page reproduces a legacy statutory form for general legal information. Wealth-tax is not levied for Assessment Year 2016-17 onward. For any existing legacy proceeding, verify the applicable section, limitation period, authority, filing method and documentary requirements from the relevant order and current official Income Tax Department procedure before filing.