Appealable orders before Joint Commissioner (Appeals) - Section 246

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..... order being an intimation under section 143(1), where the assessee objects to the making of adjustments, or any order of assessment under section 143(3) or section 144, where the assessee objects to the amount of 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) an order of assessment, reassessment or recom .....

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..... ion 246(1) is pending before the Commissioner (Appeals), the Board or an income-tax authority so authorised by the Board in this regard, may transfer such appeal and any matter arising out of or connected with such appeal and which is so pending, to the Joint Commissioner (Appeals) who may proceed with such appeal or matter, from the stage at which it was before it was so transferred. * Where an .....

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..... 46(3), the appellant shall be given an opportunity of being reheard. * Scheme, Notification etc. [ Section 246(4)/(5)/(6) ] * 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 eliminating the int .....

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