Income-tax Act,1961
Act No : 43
Section :
Appealable orders.
3[246. Appealable orders. (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 Deputy Commissioner) may appeal to the Deputy Commissioner (Appeals) against such order- ---------------------------------------------------------------------- 1 Substituted for 'A.-Appeals to the Appellate Assistant Commissioner and Commissioner (Appeals)" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. Earlier, it was amended by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 2 The words "or applications" omitted by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. 3 Substituted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. Prior to the substitution, section 246, as amended by the Finance Act, 1964, w.e.f. 1-4-1964; Finance Act, 1966, w.e.f. 1-4- 1967; Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971; Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976; Finance (No, 2) Act, 1977, w.e.f. 10-7-1978; Finance Act, 1979, w.e.f. 1-6-1979; Finance Act, 1984, w.e.f. 1-4-1985; Taxation Laws (Amendment) Act, 1984, w.e.f. 1-10-1984; Finance Act, 1987, w.e.f. 1-4-1988 and Finance Act, 1988, w.e.f. 1-4-1988 w.r.e.f. 1-6-1987, re-ad as under: "246. Appealable orders. -(1) Subject to the provisions of sub- section (2), any assessee aggrieved by any of the following orders of an Assessing Officer may appeal to the Deputy Commissioner (Appeals) against such order- [(a) * * *] (b) an order imposing a fine under sub-section (2) of section 131; (c) an order against the assessee, where the assessee denies his liability to be assessed under this Act 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; (d) an order under section 146 refusing to reopen an assessment made under section 144; (e) an order of assessment, reassessment or recomputation under section 147 of section 150; (f) 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; (g) an order made under section 163 treating the assessee as the agent of a nonresident; (h) an order under sub-section (2) or sub-section (3) of section 170; (i) an order under section 17 1; (j) an order under clause (b) of sub-section (1) or under sub-section (2) or sub-section (3) or sub-section (5) of section 185; (k) an order cancelling the registration of' a firm under sub-section (1) or under sub-section (2) of section 186; (l) an order under section 201; (m) an order under section 216; (n) an order under section 237; (o) an order imposing a penalty under- ------------------------------------------------------------------------ 1.714 ------------------------------------------------------------------------ (i) section 140A, or (ia) section 221, or (ii) section 270, or (iii) section 271, or (iiia)section271A, or (iv) section272, or (iva) section272B, or section 272BB, or (v) section273. [Explanation.-* * * ] (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) against such order- (a) an order specified in clauses (b) to (h) (both inclusive) and clauses (1) to (o) (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 years, made against the assessee, being a company; (b) an order specified in clauses (c) to (o) (both inclusive) of sub-section (1) where such order is made by the Deputy Commissioner in exercise of the powers or functions conferred on or assigned to him under section 125 or section 125A; (c) an order made by the Deputy Commissioner imposing a fine under sub-section (2) of section 131; (d) an order of assessment made after the 30th day of September, 1984, on the basis of directions issued by the Deputy Commissioner under section 144A; [(e) * * *] (f) an order of assessment under sub-section (3) of section 143 or section 144 made on the basis of directions issued by the Deputy Commissioner under section 144B; (ff) an order made by the Deputy Commissioner under section 154; (g) an order imposing a penalty under clause (c) of sub- section (1) of section 271 were such penalty has been imposed with the previous approval of the Deputy Commissioner under the proviso to clause (iii) of sub-section (1) of that section; (gg) an order imposing a penalty under section 271B; (h) an order made by a Deputy Commissioner imposing a penalty under section 272A; (i) an order made by an Assessing Officer under the provisions of this Act in the case of such persons or classes of persons as the Board may, having regard to the nature of the cases, the complexities involved and other relevant considerations, direct. (3) Every appeal against an order specified in sub-section (2) which is pending Commissioner and any matter arising out of or connected with such appeal and which is so pending shall stand transferred on that day to the Commissioner (Appeals) and the Commissioner (Appeals) may proceed with such appeal or matter from the stage at which it was on that day: Provided that the appellant may demand that before proceeding further with the appeal or matter, the previous proceedings or any part thereof be reopened or that he be reheard. (4) Every appeal against an order specified in clauses (b) to (h) (both inclusive) and clauses (1) to (o) (both inclusive) of sub- section (1) made against the assessee, being a company, which is pending immediately before the 1st day of June, 1979, before a Deputy Commissioner (Appeals) and any matter arising out of or connected with such appeal and which is so pending shall stand transferred on that day to the Commissioner (Appeals) and the Commissioner (Appeals) may proceed with such appeal or matter from the stage at which it was on that day: ---------------------------------------------------------------------- 1.715 (a) an order against the assessee, where the assessee denies his liability to be assessed under this Act 1[, or an intimation under sub-section (1) or sub-section (1B) of section 143, where the assessee objects to the making of adjustments] 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; (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 2[* * *] 3[in respect of any assessment for the assessment year commencing on or before the 1st day of April, 1992]; (h) an order cancelling the registration of a firm under sub-section (1) or under sub-section (2) of section 186 4[* * *] 5[in respect of any ---------------------------------------------------------------------- -> -> Provided that the appellant may demand that before proceeding further with the appeal or matter, the previous proceeding or any part thereof be reopened or that he be reheard. (5) Notwithstanding anything contained in sub-section (1), 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 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 reopened or that he be reheard. Explanation.-For the purposes of this section,- (a) 'appointed day' means the date appointed under section 39 of the Finance (No.2) Act, 1977 (29 of 1977); [(b) * * *] (c) 'status' means the category under which the assessee is assessed as 'individual', 'Hindu undivided family and so on." 1 Inserted by the Finance Act, 1994, w.e.f. 1-6-1994. 2 The words 'in respect of any assessment for the assessment year commencing on the 1st day of April, 1988 or any earlier assessment year" omitted by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. 3 Inserted by the Finance Act, 1992, w.e.f. 1-4-1993. 4 The words 'in respect of any assessment for the assessment year commencing on the 1st day of April, 1988 or any earlier assessment year' omitted by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. 5 Inserted by the Finance Act, 1992, w.e.f. 1-4-1993. --------------------------------------------------------------------- 1.716 assessment for the assessment year commencing on or before the 1st day of April, 1992]; (i) an order under section 201; (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- (i) section 221, or (ii) section 271, section 271A, section 271B, 1[* * *] 2[section 272A, section 272AA or section 272BB]; (iii) 3[* * *] section 272, section 272B or section 273, as they stood immediately before the 1st day of April, 1989, in respect of any assessment for the assessment year commencing on the 1st day of April, 1988 or any earlier assessment years. (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) against such order- (a ) 4[an intimation or order specified in sub-section (1) where such intimation is sent or such order] 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; (b) an order specified in clauses (a) to (e) (both inclusive) and clauses (i)to (1) (both inclusive) of sub- section (1) 5[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 yearcommencing on the 1st day of April, 1987 or any earlier assessment year] made against the assessee, being a company; (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 144A; (d) an order made by the Deputy Commissioner under section 154; (e) an order imposing a penalty under section 271B 6[or section 271 ----------------------------------------------------------------------- 1 The words "section 271C, section 271D, section 271E," omitted by the Finance Act, 1990, w.e.f. 1-4-1990. 2 Substituted for "section 271E or section 272A" by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. 3 The words "sub-section (1) of section 271" omitted, ibid. 4 Substituted for 'an order specified in sub-section (1) where such order" by the Finance Act, 1994, w.e.f. 1-6-1994. 5 Inserted by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4- 1989. 6 Inserted by the Finance Act, 1990, w.e.f. 1-4-1990. 7 lnserted, ibid. ----------------------------------------------------------------------- 1.717 (f) an order made by a Deputy Commissioner or a Deputy Director imposing a penalty under section 272A; 1[(ff) an order made by a Deputy Commissioner imposing a penalty under section 272AA;] 2[(g) an order imposing a penalty under Chapter XXI by the Income-tax Officer or the Assistant Commissioner, where such penalty has been imposed with the previous approval of the Deputy Commissioner under sub-section (2) of section 274;] (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. (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 re-heard. 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.] [246A. Application by the assessee in certain cases.-Omitted by the Direct Tax Laws (Amendment) Act, 1989 w.e.f. 1-4-1989. Earlier, it was inserted by the Direct Tax Laws (Amendment) Act, 1987 with effect from the same date.] ---------------------------------------------------------------------- 1 Inserted by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4- 1989. 2 Substituted, ibid. Prior to the substitution, clause (g) read as under: "(g) an order imposing a penalty under clause (c) of sub- section (1) of section 271, as it stood immediately before the 1st day of April, 1989 in respect of any assessment for the assessment year commencing on the 1st day of April, 1988 or any earlier assessment years, where such penalty has been imposed with the previous approval of the Deputy Commissioner under the proviso to clause (iii) of sub-section (1) of that section;" ---------------------------------------------------------------------- 1.718
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