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Appealable Orders before Commissioner (Appeal) [Section 246A]

Any assessee or any deductor or any collector aggrieved by any of the following orders, may appeal to the Commissioner (Appeals) against—

  1. an order passed by the Joint Commissioner under section 115VP(3)(ii) refusing to approve the option of tonnage scheme in case of a company operating ships; or

  2. an order of assessment under section 115WE(3) or section 115WF, where the assessee, being an employer objects to the value of fringe benefits assessed;

  3. an order against the assessee, where the assessee denies his liability to be assessed under this Act; or

  4. an intimation under section 143(1) or (1B) or section 200A(1) 1or section 206CB(1) where the assessee or the deductor or the collector objects to the making of adjustments in return of income or statement of TDS or TCS, as the case may be.

  5. any order of assessment under section 143(3) (except an order passed in pursuance of directions of the Dispute Resolution Panel) or 144, where the assessee objects:

    1. to the income assessed, or

    2. to the amount of tax determined, or

    3. to the amount of loss computed, or

    4. to the status under which he is assessed;

  6. an order of assessment, reassessment or re-computation under section 147 (except an order passed in pursuance of directions of the Dispute Resolution Panel) or section 150;

  7. an order of assessment or reassessment under section 153A (except an order passed in pursuance of directions of the Dispute Resolution Panel) consequent upon any search conducted or books of account requisitioned;

  8. any order of assessment or reassessment under section 92CD(3) relating to an order passed by the Assessing Officer on modified return filed in accordance with and limited to the advance pricing agreement;

  9. an order of rectification made under section 154 or order under section 155 having the effect of:

    1. enhancing the assessment, or

    2. reducing a refund, or

    3. order refusing to allow the claim made by the assessee under either of these sections;

  10. an order under section 163 treating the assessee as the agent of a non-resident;

  11. an order under section 170(2) or (3) relating to assessment on successor when the predecessor cannot be found or recovery of tax of the predecessor from the successor in case of succession to business otherwise than on death;

  12. an order under section 171 refusing to recognize partition of a HUF;

  13. an order under section 201 treating the assessee deemed to be assessee in default for failure to deduct the whole or any part of the tax or pay tax after deduction;

  14. an order made under section 206C(6A) treating the assessee deemed to be assessee in default for failure to collect the whole or any part of the tax or after collecting, fails to pay the tax as required by or under this Act;

  15. an order under section 237 relating to refunds;

  16. an order imposing penalty under sections 221, 271, 271A, 271AAA, 271AAB, 271B, 271GA, 271F, 271FB, 272AA, 272BB or an order imposing or enhancing penalty under section 275(1A);

  17. an order made by Joint Commissioner imposing a penalty under sections 271C, 271CA, 271D, 271E and 272AA;

  18. an order of Joint Commissioner/Joint Director imposing a penalty under section 272A;

  19. an order imposing a penalty under Chapter XXI i.e. under section 270 to 275;

  20. an order of assessment made by an Assessing Officer under clause (c) of section 158BC i.e. Block Assessment, in respect of search initiated under section 132 or books of account, other documents or any asset requisitioned under section 132A, on or after 1.1.1997;

  21. an order imposing a penalty under section 158BFA(2) for concealment of income in case of Block Assessment;

  22. an order made by an Assessing Officer other than a Joint Commissioner under the provisions of this Act in the case of such person or class of persons, as the Board may, having regard to the nature of the cases, the complexities involved and other relevant considerations direct.

 
Constitution of Tribunal (Section 252)  

'Appeals' Under Income Tax Act. 1961

1. ‘Right To Appeal’ Is A Statutory Right Under Income Tax Act.
2.  Powers of Commissioner (Appeals) [Section 251)
3. Appeals to Appellate Tribunal [Section 253(1) and (2)]
4. Constitution of Appellate Tribunal (Section 252)
5. Appealable Orders before Commissioner (Appeal) [Section 246A]
6. Form, Fee and Time Limit of Appeal to Commissioner (Appeal)
7. Orders Of The Appellate Tribunal [Section 254]
8. Procedure for Filing Appeal to Appellate Tribunal [Section 253(3), (3A), (4), (5) and (6)]
9. Appeal to National Tax Tribunal (NIT) w.e.f. 6-1-2006
10. Direct Appeal to High Court [ Section 260A]
11. Appeal to Supreme Court [Section 261]
12. Timelines for Filing Appeal to High Court
 
 
 
 
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