Amendment of Chapter XX

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..... s)" shall be substituted; (b) for section 246, the following section shall be substituted, namely:-- Appealable orders before Joint Commissioner (Appeals). '246. (1) Any assessee aggrieved by any of the following orders of an Assessing Officer (below the rank of Joint Commissioner) may appeal to the Joint Commissioner (Appeals) against-- (a) an order being an intimation under sub .....

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..... d in clauses (a) to (g): Provided that no appeal shall be filed before the Joint Commissioner (Appeals) if an order referred to in this sub-section is passed by or with the prior approval of, an income-tax authority above the rank of Deputy Commissioner. (2) Where any appeal filed against an order referred to in sub-section (1) is pending before the Commissioner (Appeals), the Board or an inco .....

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..... s transferred under the provisions of sub-section (2) or sub-section (3), the appellant shall be given an opportunity of being reheard. (5) For the purposes of disposal of appeal by the Joint Commissioner (Appeals), the Central Government may make a scheme, by notification in the Official Gazette, so as to dispose of appeals in an expedient manner with transparency and accountability, by elimina .....

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