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Home Acts & Rules Income Tax Act Income-tax Act, 1961 Chapters List Part A Appeals to the Deputy Commissioner (Appeals) and Commissioner (Appeals) This
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Section 246A - Appealable orders before Commissioner (Appeals) - Income-tax Act, 1961

Extract

..... (3) of section 143 18[except an order passed in pursuance of directions of the Dispute Resolution Panel 24[or an order referred to in sub-section (12) of section 144BA] 23[***]]] or section 144, to the 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; 3[(aa) an order of assessment under sub-section (3) of section 115WE or section 115WF, where the assessee, being an employer objects to the value of fringe benefits assessed; (ab) an order of assessment or reassessment under section 115WG;] (b) an order of assessment, reassessment or recomputation under section 147 15[except an order passed in pursuance of directions of the Dispute Resolution Panel 26[or an ord .....

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Section 246A - Appealable orders before Commissioner (Appeals) - Income-tax Act, 1961

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..... order imposing a penalty under- (A) section 221; or (B) section 271, section 271A, 7[section 271AAA, 21[section 271AAB]] section 271F, 8[section 271FB,] section 272AA or section 272BB; (C) section 272, section 272B or section 273, as they stood immediately before the 1st day of April, 1989, in respect of an assessment for the assessment year commencing on the 1st day of April, 1988, or any earlier assessment years; 9[(ja) an order of imposing or enhancing penalty under sub-section (1A) of section 275;] (k) an order of assessment made by an Assessing Officer under clause (c) of section 158BC, in respect of search initiated under section 132 or books of account, other documents or any assets requisitioned under section 132A on or after the 1 .....

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Section 246A - Appealable orders before Commissioner (Appeals) - Income-tax Act, 1961

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..... ) Every appeal filed by an assessee in default against an order under sub-section (6A) of section 206C on or after the 1st day of April, 2007 but before the 1st day of June, 2007 shall be deemed to have been filed under this section.] (2) Notwithstanding anything contained in sub-section (1) of section 246, every appeal under this Act which is pending immediately before the appointed day, before the Deputy Commissioner (Appeals) and any matter arising out of or connected with such appeals and which is so pending shall stand transferred on that date 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 .....

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Section 246A - Appealable orders before Commissioner (Appeals) - Income-tax Act, 1961

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..... e it was read as:- "except an order passed in pursuance of directions of the Dispute Resolution Panel" 16. Substituted vide Finance Act, 2012, w.e.f. 01-07-2012, before it was read as:- "Any assessee aggrieved" 17. Substituted vide Finance Act, 2012, w.e.f. 01-07-2012, before it was read as:- "section 143, where the assessee objects" 18. Substituted vide Finance Act, 2012, w.e.f. 01-04-2013, before it was read as:- "except an order passed in pursuance of directions of the Dispute Resolution Panel" 19. Substituted vide Finance Act, 2012, w.e.f. 01-10-2009, before it was read as:- "under section 153A" 20. Substituted vide Finance Act, 2012, w.e.f. 01-04-2013, before it was read as:- "Disp .....

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Section 246A - Appealable orders before Commissioner (Appeals) - Income-tax Act, 1961

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  1. Chapter XXI of Income-tax Act, 1961
  2. Section 92CD - Effect to advance pricing agreement.
  3. Section 275 - Bar of limitation for imposing penalties
  4. Section 273 - False estimate of, or failure to pay, advance tax
  5. Section 272BB - Penalty for failure to comply with the provisions of section 203A
  6. Section 272B - Penalty for failure to comply with the provisions of section 139A
  7. Section 272AA - Penalty for failure to comply with the provisions of section 133B
  8. Section 272A - Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc.
  9. Section 272 - Failure to give notice of discontinuance [Omitted]
  10. Section 271FB - Penalty for failure to furnish return of fringe benefits
  11. Section 271F - Penalty for failure to furnish return of income
  12. Section 271E - Penalty for failure to comply with the provisions of section 269T
  13. Section 271D - Penalty for failure to comply with the provisions of section 269SS
  14. Section 271CA - Penalty for failure to collect tax at source
  15. Section 271C - Penalty for failure to deduct tax at source
  16. Section 271BB - Failure to subscribe to the eligible issue of capital
  17. Section 271B - Failure to get accounts audited
  18. Section 271AAB - Penalty where search has been initiated
  19. Section 271AAA - Penalty where search has been initiated
  20. Section 271A - Failure to keep, maintain or retain books of account, documents, etc.
  21. Section 271 - Failure to furnish returns, comply with notices, concealment of income, etc
  22. Section 270AA - Immunity from imposition of penalty, etc.
  23. Section 267 - Amendment of assessment on appeal
  24. Section 250 - Procedure in appeal
  25. Section 246 - Appealable orders
  26. Section 23A - Appealable orders before Commissioner (Appeals)
  27. Section 237 - Refunds
  28. Section 221 - Penalty payable when tax in default
  29. Section 220 - When tax payable and when assessee deemed in default
  30. Section 206CB - Processing of statements of tax collected at source
  31. Section 206C - Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc.
  32. Section 201 - Consequences of failure to deduct or pay
  33. Section 200A - Processing of statements of tax deducted at source.
  34. Section 185 - Assessment when section 184 not complied with
  35. Section 171 - Assessment after partition of a Hindu undivided family
  36. Section 170 - Succession to business otherwise than on death
  37. Section 163 - Who may be regarded as agent
  38. Section 158BFA - Levy of interest and penalty in certain cases
  39. Section 155 - Other amendments
  40. Section 154 - Rectification of mistake
  41. Section 153A - Assessment in case of search or requisition
  42. Section 150 - Provision for cases where assessment is in pursuance of an order on appeal, etc.
  43. Section 147 - Income escaping assessment
  44. Section 144BA - Reference to Commissioner in certain cases
  45. Section 144 - Best judgment assessment
  46. Section 143 - Assessment
  47. Section 132A - Powers to requisition books of account, etc.
  48. Section 132 - Search and seizure
  49. Section 115WG - Fringe benefits escaping assessment
  50. Section 115WF - Best judgment assessment
  51. Section 115WE - Assessment
  52. Section 115VP - Method and time of opting for tonnage tax scheme
  53. Para 2 - Definitions

 

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