TMI BlogAppealable orders before Joint Commissioner (Appeals) - Section 246X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) an order being an intimation under section 143(1) , where the assessee objects to the making of adjustments, or any order of assessment under section 143(3) 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, re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-section (1) is pending before the Commissioner (Appeals), the Board or an income-tax authority so authorised by the Board in this regard, may transfer such appeal and any matter arising out of or connected with such appeal and which is so pending, to the Joint Commissioner (Appeals) who may proceed with such appeal or matter, from the stage at which it was before it was so transferred. (3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ose of appeals in an expedient manner with transparency and accountability, by eliminating the interface between the Joint Commissioner (Appeals) and the appellant, in the course of appellate proceedings to the extent technologically feasible and direct that any of the provisions of this Act relating to jurisdiction and procedure for disposal of appeals by the Joint Commissioner (Appeals), shall n ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
