Section 121 lays down that certain types of decisions or orders shall not be appealable, notwithstanding anything to the contrary in any provision of the Act.
These are as under :—
(a) An order of the competent authority for transfer of proceeding from one officer to another;
(b) An order pertaining to the seizure or retention of books of account, register and other documents; or
(c) An order sanctioning prosecution under the Act; or
(d An order passed under section 80 (payment of tax in instalments).