Income Tax Act, 2025
Section 6: Ins. by Act 18 of 1992, s. 83 (w.e.f. 11993).
6. Ins. by Act 18 of 1992, s. 83 (w.e.f. 11993).
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(l) an order imposing a penalty under—
(i) section 221, or
(ii) section 271, section 271A, section 271B, 1[*** section 272A, section 272AA or
section 272BB];
(iii) 2*** section 272, section 272B or section 273, as they stood immediately before the 1st
day of April, 1989, in respect of any assessment for the assessment year commencing on the 1st
day of April, 1988 or any earlier assessment years.
3[(1A) Notwithstanding anything contained in sub-section (1), every appeal filed, on or after the 1st
day of October, 1998 but before the 1st day of June, 2000, before the Deputy Commissioner (Appeals)
and any matter arising out of or connected with such appeal and which is so pending shall stand
transferred 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.]
(2) Notwithstanding anything contained in sub-section (1), any assessee aggrieved by any of the
following orders (whether made before or after the appointed day) may appeal to the Commissioner
(Appeals) 3[before the 1st day of June, 2000] against such order—
(a) 4[an intimation or order specified in sub-section (1) where such intimation is sent or such
order] is made by the Deputy Commissioner in exercise of the powers or functions conferred on or
assigned to him under section 120 or section 124;
(b) an order specified in clauses (a) to (e) (both inclusive) and clauses (i) to (l) (both inclusive) of
sub-section (1) 5[or an order under section 104, as it stood immediately before the 1st day of April,
1988 in respect of any assessment for the assessment year commencing on the 1st day of April, 1987
or any earlier assessment year] made against the assessee, being a company;
(c) an order of assessment made after the 30th day of September, 1984, on the basis of the
directions issued by the Deputy Commissioner under section 144A;
(d) an order made by the Deputy Commissioner under section 154;
6[(da) 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;
(db) an order imposing a penalty under sub-section (2) of section 158BFA;]
1. The words, figures and letters “section 271C, section 271D, section 271E,”omitted by Act 12 of 1990, s. 41 (w.e.f. 1
1990). Earlier “Section 271E, Section 272A, Section 272AA or Section 272BB” were substituted for “Section 271E or
Section 272A” by Act 3 of 1989, s. 43 (w.e.f. 11989).
2. The words, brackets and figures “sub-section (1) of section 271,” omitted by Act 3 of 1989, s. 43 (w.e.f. 11989).
an order imposing a penalty under—
section 221, or
section 271, section 271A, section 271B, 1[*** section 272A, section 272AA or
section 272BB];
2*** section 272, section 272B or section 273, as they stood immediately before the 1st
day of April, 1989, in respect of any assessment for the assessment year commencing on the 1st
day of April, 1988 or any earlier assessment years.
3[
Notwithstanding anything contained in sub-section
and any matter arising out of or connected with such appeal and which is so pending shall stand
transferred to the Commissioner
and the Commissioner
may proceed with such
appeal or matter from the stage at which it was on that day.]
Notwithstanding anything contained in sub-section
3[before the 1st day of June, 2000] against such order—
4[an intimation or order specified in sub-section
where such intimation is sent or such
order] is made by the Deputy Commissioner in exercise of the powers or functions conferred on or
assigned to him under section 120 or section 124;
an order specified in clauses
to
(both inclusive) and clauses
to
(both inclusive) of
sub-section
5[or an order under section 104, as it stood immediately before the 1st day of April,
1988 in respect of any assessment for the assessment year commencing on the 1st day of April, 1987
or any earlier assessment year] made against the assessee, being a company;
an order of assessment made after the 30th day of September, 1984, on the basis of the
directions issued by the Deputy Commissioner under section 144A;
an order made by the Deputy Commissioner under section 154;
6[
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;]
1. The words, figures and letters “section 271C, section 271D, section 271E,”omitted by Act 12 of 1990, s. 41 (w.e.f. 1
1990). Earlier “Section 271E, Section 272A, Section 272AA or Section 272BB” were substituted for “Section 271E or
Section 272A” by Act 3 of 1989, s. 43 (w.e.f. 11989).
2. The words, brackets and figures “sub-section
of section 271,” omitted by Act 3 of 1989, s. 43 (w.e.f. 11989).