Amendment of section 246A.
89. In section 246A of the Income-tax Act, in sub-section (1),—
(i) for the words “Any assessee aggrieved”, the words “Any assessee or any deductor aggrieved” shall be substituted with effect from the 1st day of July, 2012;
(ii) in clause (a),—
(I) for the words and figures “section 143, where the assessee objects”, the words, figures, brackets and letter “section 143 or sub-section (1) of section 200A, where the assessee or the deductor objects” shall be substituted with effect from the 1st day of July, 2012;
(II) for the words “except an order passed in pursuance of directions of the Dispute Resolution Panel”, the brackets, words, figures and letters “[except an order passed in pursuance of directions of the Dispute Resolution Panel or an order referred to in sub-section (12) of section 144BA]” shall be substituted with effect from the 1st day of April, 2013;
(iii) in clause (b), for the words “except an order passed in pursuance of directions of the Dispute Resolution Panel”, the brackets, words, figures and letters “[except an order passed in pursuance of directions of the Dispute Resolution Panel or an order referred to in sub-section (12) of section 144BA]” shall be substituted with effect from the 1st day of April, 2013;
(iv) in clause (ba),—
(I) for the words, figures and letter “under section 153A”, the words, figures, letter and brackets “under section 153A [except an order passed in pursuance of directions of the Dispute Resolution Panel]” shall be substituted with effect from the 1st day of October, 2009;
(II) for the words “Dispute Resolution Panel”, the words, brackets, figures and letter, “Dispute Resolution Panel or an order referred to in sub-section (12) of section 144BA” shall be substituted with effect from the 1st day of April, 2013;
(v) after clause (ba), the following clause shall be inserted with effect from the 1st day of July, 2012, namely:—
“(bb) an order of assessment or reassessment under sub-section (3) of section 92CD;”;
(vi) in clause (c), after the words “either of the said sections”, the words, brackets, figures and letters “except where it is in respect of an order referred to in sub-section (12) of section 144BA” shall be inserted with effect from the 1st day of April, 2013.
(vii) in clause (j), in sub-clause (B), after the word, figures and letters “section 271AAA”, the word, figures and letters “, section 271AAB” shall be inserted with effect from the 1st day of July, 2012.
Notes on Clauses:
Clause 89 of the Bill seeks to amend section 246A of the Income-tax Act relating to appealable orders before Commissioner (Appeals).
The existing provisions of the aforesaid section 246A provide for appeal by an assessee to the Commissioner (Appeals) against an order under sections 143(3), 147, 150, etc.
It is proposed to include the reference of “deductor” after the word “assessee” in sub-section (1) and in clause (a) of the said sub-section so as to enable him to file an appeal under the aforesaid section.
It is further proposed to amend clause (a) of sub-section (1) so as to provide that the deductor may appeal to the Commissioner (Appeals) against an intimation issued under sub-section (1) of section 200A.
These amendments will take effect from 1st July, 2012.
It is proposed to amend clauses (a), (b), (ba) and (c) of sub-section (1) of the aforesaid section 246A to provide that an order of assessment or reassessment passed with approval of Commissioner under sub-section (12) of newly inserted section 144BA or any order under section 154 or section 155 passed in relation to such an order shall not be appealable before Commissioner (Appeals).
These amendments will take effect from 1st April, 2013 and will, accordingly, apply in relation to the assessment year 2013-2014 and subsequent assessment years.
The existing provisions contained in clause (ba) of sub-section (1) of the aforesaid section 246A provide that any assessee aggrieved by an order of the assessment or reassessment under section 153A may appeal to the Commissioner.
It is proposed to amend the aforesaid clause (ba) so as to provide that any assessee aggrieved by an order of the assessment or reassessment under section 153A [except an order passed in pursuance of the directions of the Dispute Resolution Panel] may appeal to the Commissioner.
This amendment will take effect retrospectively from 1st October, 2009.
It is also proposed to insert a new clause (bb) in sub-section (1) of the aforesaid section 246A to provide that any assessee aggrieved by an order of assessment under sub-section (3) of section 92CD may appeal to the Commissioner (Appeals). The proposed amendment is of consequential nature.
The existing provisions contained in sub-section (1) of the aforesaid section 246A provide that an appeal shall lie to the Commissioner (Appeals) against the orders specified in said sub-section (1).
It is proposed to amend sub-clause (B) of clause (j) of aforesaid sub-section (1) so as to provide that an appeal against the order of penalty passed under section 271AAB shall also lie before the Commissioner (Appeals).
This amendment will take effect from 1st July, 2012.
