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APPEALS AND REVISION-APPEALABLE ORDERS BEFORE COMMISSIONER (APPEALS) SECTION 246A

Income Tax - Penalties - Circumstances, Procedures and Relief - 16 - APPEALABLE ORDERS BEFORE COMMISSIONER (APPEALS) SECTION 246A Any assessee aggrieved by any of the following orders may appeal to the Commissioner (Appeals) against- An order against the assessee where the assessee denies his liability to be assessed under this Act or any order of assessment under section 143(3) except an order passed in pursuance of directions of the Dispute Resolution Panel or section 144, where the assessee o .....

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nt or reducing a refund or an order refusing to allow the claim made by the assessee under section 154; An order made under section 163 treating the assessee as the agent of non-resident; An order made under section 171 (i.e. order of Assessing Officer refusing to make partition o HUF); An order imposing a penalty made by the Assessing Officer; An order made under section 201(i.e. order imposing penalty and interest for failure to deduct or failure to pay the tax deducted at source). An order pa .....

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