D. - Appeals and revision
Appeal to Commissioner (Appeals)
183. (1) An aggrieved assessee may appeal to the Commissioner (Appeals) against the following:-
(a) any order passed by any income-tax authority below the rank of the Commissioner; and
(b) an intimation issued by the Department.
(2) A person may appeal to the Commissioner (Appeal) for a declaration that no tax was deductible by him on any income payable by him to a non-resident, if the person -
(a) is required to bear the liability in respect of the tax deductible on the income under any agreement or other arrangement; and
(b) has paid the taxes to the credit of the Central Government.
(3) No appeal shall lie under this section against the following orders, namely:-
(a) an interim order passed by an income-tax authority in any proceedings under this Code;
(b) an order passed by an income-tax authority with the approval of the Chief Commissioner; and
(c) an order passed by an Assessing Officer in pursuance of the direction of the Dispute Resolution Panel.
