IT Act 246अध्याय XX · Appeals And Revision
धारा 246 · [ Appealable orders. [Substituted by Act 4 of 1988, Section 99, for Section 246 (w.e.f. 1.4.1989).]
अक्षर आकार — स्तर 1, कुल 4 में से
(1)
Subject to the provisions of sub-section (2), any assessee aggrieved by any of the following orders of an Assessing Officer (other than the ][Joint Commissioner)] [ Substituted by Act 21 of 1998, Section 3, for " Deputy Commissioner" (w.e.f. 1.10.1998).][may appeal to the Deputy Commissioner (Appeals) ] [Substituted by Act 4 of 1988, Section 99, for Section 246 (w.e.f. 1.4.1989).] [before the 1st day of June, 2000] [ Inserted by Act 10 of 2000, Section 65 (w.e.f. 1.6.2000).][against such order-] [Substituted by Act 4 of 1988, Section 99, for Section 246 (w.e.f. 1.4.1989).](a)
[ an order against the assessee, where the assessee denies his liability to be assessed under this Act, ] [Substituted by Act 4 of 1988, Section 99, for Section 246 (w.e.f. 1.4.1989).][or an intimation under sub-section (1) or sub-section (1-B) of section 143, where the assessee objects to the making of adjustments,] [ Inserted by Act 32 of 1994, Section 46 (w.e.f. 1.6.1994).][or any order of assessment under sub-section (3) of section 143 or section 144, where the assessee objects to the amount of income assessed, or to the amount of tax determined, or to the amount of loss computed, or to the status under which he is assessed; [Substituted by Act 4 of 1988, Section 99, for Section 246 (w.e.f. 1.4.1989).](b)
an order of assessment, reassessment or recomputation under section 147 or section 150;(c)
an order under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections;(d)
an order made under section 163 treating the assessee as the agent of a non-resident;(e)
an order under sub-section (2) or sub-section (3) of section 170;(f)
an order under section 171;(g)
any order under clause (b) of sub-section (1) or under sub-section (2) or sub-section (3) or sub-section (5) of section 185 ][* * *] [ Omitted by Act 3 of 1989, Section 43 (w.e.f. 1.4.1989).] [in respect of any assessment for the assessment year commencing on or before the 1st day of April, 1992;] [ Inserted by Act 18 of 1992, Section 83 (w.e.f. 1.4.1993).](h)
[ an order cancelling the registration of a firm under sub-section (1) or under sub-section (2) of section 186 ] [Substituted by Act 4 of 1988, Section 99, for Section 246 (w.e.f. 1.4.1989).][* * *] [ Omitted by Act 3 of 1989, Section 43 (w.e.f. 1.4.1989).] [in respect of any assessment for the assessment year commencing on or before the 1st day of April, 1992] [ Inserted by Act 18 of 1992, Section 83 (w.e.f. 1.4.1993).];(i)
[ an order under section 201; [Substituted by Act 4 of 1988, Section 99, for Section 246 (w.e.f. 1.4.1989).](j)
an order under section 216 in respect of any assessment for the assessment year commencing on the 1st day of April, 1988, or any earlier assessment year;(k)
an order under section 237;(l)
an order imposing a penalty under-(2)
[ Notwithstanding anything contained in sub-section (1), any assessee aggrieved by any of the following orders (whether made before or after the appointed day) may appeal to the Commissioner (Appeals) ] [Substituted by Act 4 of 1988, Section 99, for Section 246 (w.e.f. 1.4.1989).][before the 1st day of June, 2000,] [Inserted by Act 10 of 2000, Section 65 (w.e.f. 1.6.2000).] against such order-(a)
[an intimation or order specified in sub-section (1) where such intimation is sent or such order] [ Substituted by Act 32 of 1994, Section 46, for " an order specified in sub-Section (1) where such order" (w.e.f. 1.6.1994).] [is made by the Deputy Commissioner in exercise of the powers or functions conferred on or assigned to him under section 120 or section 124; [Substituted by Act 4 of 1988, Section 99, for Section 246 (w.e.f. 1.4.1989).](b)
an order specified in clauses (a) to (e) (both inclusive) and clauses (i) to (l) (both inclusive) of sub-section (1) ] [or an order under section 104, as it stood immediately before the 1st day of April, 1988 in respect of any assessment for the assessment year commencing on the 1st day of April, 1987 or any earlier assessment year] [ Inserted by Act 3 of 1989, Section 43 (w.e.f. 1.4.1989).][made against the assessee, being a company; [Substituted by Act 4 of 1988, Section 99, for Section 246 (w.e.f. 1.4.1989).](c)
an order of assessment made after the 30th day of September, 1984, on the basis of the directions issued by the Deputy Commissioner under section 144-A;(d)
an order made by the Deputy Commissioner under section 154;](e)
[ an order imposing a penalty under section 271-B ] [Substituted by Act 4 of 1988, Section 99, for Section 246 (w.e.f. 1.4.1989).][or section 271-BB] [ Inserted by Act 12 of 1990, Section 50 (w.r.e.f. 1.4.1990).];(f)
[ an order made by a Deputy Commissioner or a Deputy Director imposing a penalty under section 272-A; ] [Substituted by Act 4 of 1988, Section 99, for Section 246 (w.e.f. 1.4.1989).](g)
[ an order imposing a penalty under Chapter XXI by the Income-tax Officer or the ] [Substituted by Act 3 of 1989, Section 43, for Clause (g) (w.e.f. 1.4.1989).][Assistant Commissioner or Deputy Commissioner] [ Substituted by Act 21 of 1998, Section 3 (w.e.f. 1.10.1998).][, where such penalty has been imposed with the previous approval of the Deputy Commissioner under sub-section (2) of section 274;] [Substituted by Act 3 of 1989, Section 43, for Clause (g) (w.e.f. 1.4.1989).](h)
[ an order made by an Assessing Officer (other than Deputy Commissioner) under the provisions of this Act in the case of such person or classes of persons as the Board may, having regard to the nature of the cases, the complexities involved and other relevant considerations, direct. [Substituted by Act 4 of 1988, Section 99, for Section 246 (w.e.f. 1.4.1989).](3)
Notwithstanding anything contained in sub-section (1), the Board or the Director General, or the Chief Commissioner or Commissioner if so authorised by the Board, may, by order in writing, transfer any appeal which is pending before a Deputy Commissioner (Appeals) and any matter arising out of or connected with such appeal and which is so pending, to the Commissioner (Appeals) if the Board or, as the case may be, the Director General or Chief Commissioner or Commissioner (at the request of the appellant or otherwise) is satisfied that it is necessary or expedient so to do having regard to the nature of the case, the complexities involved and other relevant considerations and the Commissioner (Appeals) may proceed with such appeal or matter, from the stage at which it was before it was so transferred:Provided that the appellant may demand that before proceeding further with the appeal or matter, the previous proceeding or any part thereof be re-opened or that he be reheard.Explanation. - For the purposes of this section,-(a)
"appointed day" means the 10th day of July, 1978, being the day appointed under section 39 of the Finance (No. 2) Act, 1977 (29 of 1977);(b)
"status" means the category under which the assessee is assessed as "individual", "Hindu undivided family" and so on.]इस धारा पर आपका निजी नोट
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