Appeal to CIT(A) – Appealable orders before Commissioner - Section 246A - Income Tax - Ready Reckoner - Income Tax

Appeal to CIT(A) Appealable orders before Commissioner(Appeals) - Section 246A Any assessee or any deductor or any collector aggrieved by any of the following may appeal to the Commissioner (Appeals) against- a) Assessment and Intimation Orders Clause (a): an order passed by a Joint Commissioner - under section 115VP(3)( ii ) or an order against the assessee where the assessee denies his liability to be assessed under this Act or - an intimation under section 143(1 )/ (1B) or section 200A(1) or section 206CB(1) of section 206CB , where the assessee or the deductor or the collector] objects to the making of adjustments, or - any order of assessment under section 143(3) - except an order passed in pursuance of directions of the Dispute Resolution Panel or an order referred to in section 144BA(12) 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; b) Fringe Benefit Tax and Related Orders Clauses (aa) - an order of assessment under section 115WE(3) or section 115WF , where the assessee, being an employer objects to the value of fringe benefits assessed; Clauses (ab) - an order of assessment or reassessment under section 115WG; c) Reassessment and Search Assessments Clause (b):- an order of assessment, reassessment or recomputation under section 147 except an order passed in pursuance of directions of the Dispute Resolution Panel or an order referred to in section 144BA(12) or section 150; Clause (ba): an order of assessment or reassessment under section 153A except an order passed in pursuance of directions of the Dispute Resolution Panel or an order referred to in section 144BA(12); Appeals against assessments u/s 153A (search assessments), with similar exclusions as above. Clause (k) and (ka): Appeals against assessments u/s 158BC (block assessment in search cases), with clause (ka) specifically referring to searches initiated on or after 1st September 2024. (k) an order of assessment made by an Assessing Officer under section 158BC(c) , 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 1st day of January, 1997; (ka) an order of assessment made by an Assessing Officer under Section 158BC(1)(c) on or after the 1st day of September, 2024, in respect of search initiated under section 132, or books of account, other documents or any assets requisitioned under section 132A; [ Inserted vide Finance (No. 2) Act, 2024 ] These clauses ensure that even in cases of reassessment or search-based assessment, an appellate remedy lies with the Commissioner (Appeals), unless the order is a product of DRP or GAAR proceedings. d) Transfer Pricing and International Transactions Clause (bb): Appeals against an order made under section 92CD(3); , relating to the effect of Advance Pricing Agreements (APAs). e) Rectification and Agency Orders Clause (c): - an order made under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections except an order referred to in section 144BA(12); Clause (d): - an order made under section 163 treating the assessee as the agent of a non-resident; f) Penalty Orders (j) an order imposing a penalty under- - section 221 ; or - section 271 , section 271A , section 271AAA, section 271AAB , section 271F , section 271FB , section 272AA or section 272BB ; - 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; (ja) Upto 31.03.2025 - an order of imposing or enhancing penalty under section 275(1A) ; (ja) From 01.03.2025 - an order of imposing or enhancing penalty under section 275(2) ; [ Amended vide Finance Act, 2025 ] (l) an order imposing a penalty under section 158BFA(2) ; (m) an order imposing a penalty under section 271B or section 271BB ; (n) Upto 31.03.2025 - an order made by a Deputy Commissioner imposing a penalty under section 271C, section 271CA , section 271D or section 271E ; (n) From 01.04.2025 - an order imposing a penalty under section 271C, section 271CA , section 271D or section 271E ; [ Amended vide Finance Act, 2025 ] (o) an order made by a Deputy Commissioner or a Deputy Director imposing a penalty under section 272A ; (p) an order made by a Deputy Commissioner imposing a penalty under section 272AA (q) an order imposing a penalty under Chapter XXI (Section 270 to Section 275) ; TDS/TCS order Clause (ha): Appeals against TDS default orders section 201 . Clause (hb): Appeals against TCS default orders section 206C(6A) . Refund Orders Clause (i): Refund-related orders section 237 . Clause (ia): Orders section 239A (refund of TDS/TCS to deductor/collector). [ W.e.f. 01.04.2022 ]; Miscellaneous Orders Clauses (e), (f), (g), (h), (r): Cover orders relating to succession (Section 170), partition (Section 171), partnership assessments (Section 185), registration of firms (Section 186), and any other order specified by the Board. an order made under Section 171 or section 170(2) or (3) ; an order made under Section 171 ; an order made under section 185(1)(b) /(2)/(3)/(5) in respect of an assessment for the assessment year commencing on or before the 1st day of April, 1992; an order cancelling the registration of a firm under section 186(1)/(2) in respect of any assessment for the assessment year commencing on or before the 1st day of April, 1992 or any earlier assessment year; an order made by an Assessing Officer other than a Deputy Commissioner under the provisions of this Act 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 considerations, direct. Note:- In case of an adverse order passed in the matter of deceased person, his legal heir can file appeal In case of HUF, karta can file appeal. However after the partition, if any adverse order is passed in respect of pre-partition HUF, erstwhile coparceners can prefer an appeal. The right of appeal is not confirmed merely to the assessee on whom order of assessment has been made but to any assessee aggrieved by the said order e.g. beneficiary may be aggrieved for an order made on the trust.