TMI BlogAmendment of section 246A.X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 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 sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... day of July, 2012. - 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s). 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 Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals) 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. - statute, statutory provisions legislation, law, enactme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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