9911796707
TMI BlogAppeal to CIT(A) – Appealable orders before Commissioner - Section 246AX X X X Extracts X X X X X X X X Extracts X X X X ..... 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; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b): 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
