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

..... (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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..... ) an order made under section 239A;] (j) an 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 requisi .....

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

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..... have been filed under this section.] 12[(1B) 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 : Provide .....

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

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..... 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" 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- .....

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

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