Income Tax Act, 1961
Section 2: Ins. by Act 21 of 1998, s. 48 (w.e.f. 11998).
2. Ins. by Act 21 of 1998, s. 48 (w.e.f. 11998).
3. Subs. by Act 23 of 2004, s. 52, for “under sub-section (1) of section 245R” (w.e.f. 11998).
723
CHAPTER XX
APPEALSAND REVISION
1[A.—Appeals2*** to the Deputy Commissioner (Appeals) and Commissioner (Appeals)
246.Appealable orders.—(1) Subject to the provisions of sub-section (2), any assessee aggrieved by
any of the following orders of an Assessing Officer (other than the Deputy Commissioner) may appeal to
the Deputy Commissioner (Appeals) 3[before the 1st day of June, 2000] against such order—
(a) an order against the assessee, where the assessee denies his liability to be assessed under this
Act 4[or an intimation under sub-section (1) or sub-section (1B) of section 143, where the assessee
objects to the making of adjustments,] or any order of assessment under sub-section (3) of
section 143 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 recomputation under section 147 or section 150;
(c) an order 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;
(d) an order made under section 163 treating the assessee as the agent of a non-resident;
(e) an order under sub-section (2) or sub-section (3) of section 170;
(f) an order under section 171;
(g) any order under clause (b) of sub-section (1) or under sub-section (2) or sub-section (3) or
sub-section (5) of section 185 5*** 6[in respect of any assessment for the assessment year
commencing on or before the 1st day of April, 1992];
(h) an order cancelling the registration of a firm under sub-section (1) or under sub-section (2)
of section 186 5*** 6[in respect of any assessment for the assessment year commencing on or before
the 1st day of April, 1992];
(i) an order under section 201;
(j) an order under section 216 in respect of any assessment for the assessment year commencing
on the 1st day of April, 1988 or any earlier assessment year;
(k) an order under section 237;
1. Subs. by Act 4 of 1988, s. 99, for the Sub-heading and section 246 (w.e.f. 11989).
of section 245R” (w.e.f. 11998).
723
CHAPTER XX
APPEALSAND REVISION
1[A.—Appeals2*** to the Deputy Commissioner
and Commissioner
246.Appealable orders.—
Subject to the provisions of sub-section
3[before the 1st day of June, 2000] against such order—
an order against the assessee, where the assessee denies his liability to be assessed under this
Act 4[or an intimation under sub-section
or sub-section
of section 143, where the assessee
objects to the making of adjustments,] or any order of assessment under sub-section
of
section 143 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;
an order of assessment, reassessment or recomputation under section 147 or section 150;
an order 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;
an order made under section 163 treating the assessee as the agent of a non-resident;
an order under sub-section
or sub-section
of section 170;
an order under section 171;
any order under clause
of sub-section
or under sub-section
or sub-section
or
sub-section
of section 185 5*** 6[in respect of any assessment for the assessment year
commencing on or before the 1st day of April, 1992];
an order cancelling the registration of a firm under sub-section
or under sub-section
of section 186 5*** 6[in respect of any assessment for the assessment year commencing on or before
the 1st day of April, 1992];
an order under section 201;
an order under section 216 in respect of any assessment for the assessment year commencing
on the 1st day of April, 1988 or any earlier assessment year;
an order under section 237;
1. Subs. by Act 4 of 1988, s. 99, for the Sub-heading and section 246 (w.e.f. 11989).