Income Tax Act, 2025
Section 6: Subs. by Act 21 of 2006, s. 51, for “section 271C” (w.e.f. 12007).
6. Subs. by Act 21 of 2006, s. 51, for “section 271C” (w.e.f. 12007).
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(o) an order made by a Deputy Commissioner or a Deputy Director imposing a penalty
under section 272A;
(p) an order made by a Deputy Commissioner imposing a penalty under section 272AA;
(q) an order imposing a penalty under Chapter XXI;
(r) an order made by an Assessing Officer other than a Deputy Commissioner under the
provisions of this Act in the case of such person or class of persons, as the Board may, having regard
to the nature of the cases, the complexities involved and other relevant considerations, direct.
Explanation.—For the purposes of this sub-section, where on or after the 1st day of October, 1998,
the post of Deputy Commissioner has been redesignated as Joint Commissioner and the post of Deputy
Director has been redesignated as Joint Director, the references in this sub-section for “Deputy
Commissioner” and “Deputy Director” shall be substituted by “Joint Commissioner” and “Joint Director”
respectively.
1[(1A) Every appeal filed by an assessee in default against an order under section 201 on or after the
1st day of October, 1998 but before the 1st day of June, 2000 shall be deemed to have been filed under
this section.]
2[(1B) Every appeal filed by an assessee in default against an order under sub-section (6A) of section
206C on or after the 1st day of April, 2007 but before the 1st day of June, 2007 shall be deemed to have
been filed under this section.]
(2) Notwithstanding anything contained in sub-section (1) of section 246, every appeal under this Act
which is pending immediately before the appointed day, before the Deputy Commissioner (Appeals) and
any matter arising out of or connected with such appeals and which is so pending shall stand transferred
on that date to the Commissioner (Appeals) and the Commissioner (Appeals) may proceed with such
appeal or matter from the stage at which it was on that day :
Provided that the appellant may demand that before proceeding further with the appeal or matter, the
previous proceeding or any part thereof be reopened or that he be re-heard.
Explanation.—For the purposes of this section, “appointed day” means the day appointed by the
Central Government by notification in the Official Gazette.]
247. [Appeal by partner].—Omitted by the Finance Act, 1992 (18 of 1992), s. 84 (w.e.f. 11993).
3[248. Appeal by a person denying liability to deduct tax in certain cases.—Where under an
agreement or other arrangement, the tax deductible on any income, other than interest, under
section 195 is to be borne by the person by whom the income is payable, and such person having paid
such tax to the credit of the Central Government, claims that no tax was required to be deducted on such
income, he may appeal to the Commissioner (Appeals) for a declaration that no tax was deductible on
such income.]
249. Form of appeal and limitation. (1) Every appeal under this Chapter shall be in the prescribed
form and shall be verified in the prescribed manner 4[and shall, in case of an appeal made to the
Commissioner (Appeals) on or after the 1st day of October, 1998, irrespective of the date of initiation of
the assessment proceedings relating thereto be accompanied by a fee of,—
(i) where the total income of the assessee as computed by the Assessing Officer in the case to
which the appeal relates is one hundred thousand rupees or less, two hundred fifty rupees;
an order made by a Deputy Commissioner or a Deputy Director imposing a penalty
under section 272A;
an order made by a Deputy Commissioner imposing a penalty under section 272AA;
an order imposing a penalty under Chapter XXI;
an order made by an Assessing Officer other than a Deputy Commissioner under the
provisions of this Act in the case of such person or class of persons, as the Board may, having regard
to the nature of the cases, the complexities involved and other relevant considerations, direct.
Explanation.—For the purposes of this sub-section, where on or after the 1st day of October, 1998,
the post of Deputy Commissioner has been redesignated as Joint Commissioner and the post of Deputy
Director has been redesignated as Joint Director, the references in this sub-section for “Deputy
Commissioner” and “Deputy Director” shall be substituted by “Joint Commissioner” and “Joint Director”
respectively.
1[
Every appeal filed by an assessee in default against an order under section 201 on or after the
1st day of October, 1998 but before the 1st day of June, 2000 shall be deemed to have been filed under
this section.]
2[
Every appeal filed by an assessee in default against an order under sub-section
of section
206C on or after the 1st day of April, 2007 but before the 1st day of June, 2007 shall be deemed to have
been filed under this section.]
Notwithstanding anything contained in sub-section
of section 246, every appeal under this Act
which is pending immediately before the appointed day, before the Deputy Commissioner
and
any matter arising out of or connected with such appeals and which is so pending shall stand transferred
on that date to the Commissioner
and the Commissioner
may proceed with such
appeal or matter from the stage at which it was on that day :
Provided that the appellant may demand that before proceeding further with the appeal or matter, the
previous proceeding or any part thereof be reopened or that he be re-heard.
Explanation.—For the purposes of this section, “appointed day” means the day appointed by the
Central Government by notification in the Official Gazette.]
247. [Appeal by partner].—Omitted by the Finance Act, 1992 (18 of 1992), s. 84 (w.e.f. 11993).
3[248. Appeal by a person denying liability to deduct tax in certain cases.—Where under an
agreement or other arrangement, the tax deductible on any income, other than interest, under
section 195 is to be borne by the person by whom the income is payable, and such person having paid
such tax to the credit of the Central Government, claims that no tax was required to be deducted on such
income, he may appeal to the Commissioner
for a declaration that no tax was deductible on
such income.]
249. Form of appeal and limitation.
Every appeal under this Chapter shall be in the prescribed
form and shall be verified in the prescribed manner 4[and shall, in case of an appeal made to the
Commissioner
on or after the 1st day of October, 1998, irrespective of the date of initiation of
the assessment proceedings relating thereto be accompanied by a fee of,—
where the total income of the assessee as computed by the Assessing Officer in the case to
which the appeal relates is one hundred thousand rupees or less, two hundred fifty rupees;