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Statutory Provisions

Home Acts & Rules Bill Bills DIRECT TAXES CODE, 2010 Chapters List Schedules This

Schedule-21 - ORDERS APPEALABLE BEFORE COMMISSIONER (APPEALS) - DIRECT TAXES CODE, 2010

DIRECT TAXES CODE, 2010
Schedules
  • Contents

THE TWENTY-FIRST SCHEDULE

[See section 178(1)(i)]

ORDERS APPEALABLE BEFORE COMMISSIONER (APPEALS)

Serial Number

Orders against which appeal may be preferred or filed

Section, Chapter or Schedule under which Order is passed

Income-tax Authority by whom order is passed

(1)

(2)

(3)

(4)

1

An intimation, where the assessee objects to the making of adjustments to its returned tax bases.

148

Assessing Officer or the Processing Authority

2

An order of assessment (except an order passed in pursuance of directions of the Dispute Resolution Panel).

155

Assessing Officer

3

An order of best judgment assessment.

156

Assessing Officer

4

An order against the assessee where he denies his liability to be assessed under this Code.

Under the relevant provisions of the Code

Assessing Officer

5

An order of assessment, reassessment or re-computation (except an order passed in pursuance of the directions of the Dispute Resolution Panel).

159

Assessing Officer

6

An order made having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under the said section [except where such order is passed by the Commissioner or Commissioner (Appeals) or by the Assessing Officer in pursuance of the directions of the Dispute Resolution Panel].

161

Assessing Officer

7

An order made treating the assessee as the agent of a non-resident.

164

Assessing Officer

8

An assessment order made upon business reorganisation.

168

Assessing Officer

9

An assessment order made after partition of a Hindu undivided family.

169

Assessing Officer

10

An assessment order made in respect of a non-resident engaged in occasional shipping business.

170

Assessing Officer

11

An assessment order in respect of persons leaving India.

171

Assessing Officer

12

An assessment order in respect of an unincorporated body formed for a particular event or purpose.

172

Assessing Officer

13

An assessment order in respect of persons likely to transfer property to avoid tax.

173

Assessing Officer

14

An assessment order in respect of a discontinued business.

174

Assessing Officer

15

An assessment order in respect of an unincorporated body in case of change in its constitution.

175

Assessing Officer

16

Assessment order in respect of any two unincorporated bodies in case of succession of one unincorporated body by the other on account of death or retirement of all or any participant.

176

Assessing Officer

17

An assessment order in respect of a deductor or collector.

177

Assessing Officer

18

An order of charging interest on failure to pay demand raised.

213

Assessing Officer

19

An order of charging interest for failure to deduct or pay tax.

214

Assessing Officer

20

An order of refund.

215

Assessing Officer

21

An order imposing a penalty or enhancing the penalty.

Chapter XII

Income-tax Authority below the rank of Commissioner or Commissioner (Appeals)

22

An order under the Tenth Schedule in relation to a qualifying shipping company's application for opting for tonnage tax scheme.

Tenth Schedule

The prescribed authority.

23

An order made under the provisions of this Code 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 consideration, direct.

Under the relevant provisions of the Code

Assessing Officer

24

Any order passed under the Income-tax Act, 1961 or the Wealth Tax Act, 1957 and which was appealable under the said Acts, before the commencement of this Code.

Under the provisions of the Income-tax Act, 1961 or the Wealth-tax Act, 1957 as it stood before the commencement of this Code

Assessing Officer or the authority passing the order under the relevant Acts.

 
 
 
 

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