Income Tax Act, 2025
Section 14: Ins. by s. 94, ibid. (w.e.f. 12012).
14. Ins. by s. 94, ibid. (w.e.f. 12012).
15. The words, brackets, figures and letters “except where it is in respect of an order as referred to in sub-section (12) of
section 144BA” omitted by Act 17 of 2013, s. 55 (w.e.f. 12013).
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(d) an order made under section 163 treating the assessee as the agent of a non-resident;
(e) an order made under sub-section (2) or sub-section (3) of section 170;
(f) an order made under section 171;
(g) an order made under clause (b) of sub-section (1) or under sub-section (2) or sub-section (3)
or sub-section (5) of section 185 in respect of an 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 in respect of any assessment for the assessment year commencing on or before the 1st
day of April, 1992 or any earlier assessment year;
1[(ha) an order made under section 201;]
2[(hb) an order made under sub-section (6A) of section 206C;]
(i) an order made under section 237;
(j) an order imposing a penalty under—
(A) section 221; or
(B) section271, section 271A, 2[section 271AAA,] 3[section 271AAB,] 4[section
271F, section 271FB,] section 272AA or section 272BB;
(C) section 272, section 272B or section 273, as they stood immediately before the 1st day of
April, 1989, in respect of an assessment for the assessment year commencing on the 1st day of
April, 1988, or any earlier assessment years;
5[(ja) an order of imposing or enhancing penalty under sub-section (1A) of section 275;]
(k) an order of assessment made by an Assessing Officer under clause (c) of section 158BC, in
respect of search initiated under section 132 or books of account, other documents or any assets
requisitioned under section 132A on or after the 1st day of January, 1997;
(l) an order imposing a penalty under sub-section (2) of section 158BFA;
(m) an order imposing a penalty under section 271B or section 271BB;
(n) an order made by a Deputy Commissioner imposing a penalty under 6[section 271C, section
271CA,] section 271D or section 271E;
of
section 144BA” omitted by Act 17 of 2013, s. 55 (w.e.f. 12013).
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an order made under section 163 treating the assessee as the agent of a non-resident;
an order made under sub-section
or sub-section
of section 170;
an order made under section 171;
an order made under clause
of sub-section
or under sub-section
or sub-section
or sub-section
of section 185 in respect of an 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 in respect of any assessment for the assessment year commencing on or before the 1st
day of April, 1992 or any earlier assessment year;
1[
an order made under section 201;]
2[
an order made under sub-section
of section 206C;]
an order made under section 237;
an order imposing a penalty under—
section 221; or
section271, section 271A, 2[section 271AAA,] 3[section 271AAB,] 4[section
271F, section 271FB,] section 272AA or section 272BB;
section 272, section 272B or section 273, as they stood immediately before the 1st day of
April, 1989, in respect of an assessment for the assessment year commencing on the 1st day of
April, 1988, or any earlier assessment years;
5[
an order of imposing or enhancing penalty under sub-section
of section 275;]
an order of assessment made by an Assessing Officer under clause
of section 158BC, in
respect of search initiated under section 132 or books of account, other documents or any assets
requisitioned under section 132A on or after the 1st day of January, 1997;
an order imposing a penalty under sub-section
of section 158BFA;
an order imposing a penalty under section 271B or section 271BB;
an order made by a Deputy Commissioner imposing a penalty under 6[section 271C, section
271CA,] section 271D or section 271E;