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Any person who, being aggrieved by an assessment
made upon him, has failed to agree with the Comptroller
of Income Tax in the manner provided in section
76(6) of the Income Tax Act may appeal to the
Income Tax Board of Review by :
| a. |
filing within 7 days
from the date of refusal of the Comptroller
to amend the assessment as desired, a written
notice of appeal (together with the Comptroller's
notice of refusal to amend) in duplicate;
and |
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| b. |
filing within 30 days
of the date on which such notice of appeal
was lodged, a petition of appeal in quadruplicate
containing a statement of the grounds of appeal
together with the requisite payment |
Please click here
to view the relevant sections of the Income Tax
Act on Appeals.
Please click here
to view the Income Tax (Board of Review)(Appeals
Procedure) Regulation.
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Format for
filing of Notice of Appeal to the Income Tax
Board of Review (word)
(pdf) |
| • |
Format for
filing of Petition of Appeal to the Income
Tax Board of Review (word)
(pdf) |
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