Income Tax Act, 2025
Section 7: Subs. by s. 4, ibid., for “Commissioner” (w.e.f. 12013).
7. Subs. by s. 4, ibid., for “Commissioner” (w.e.f. 12013).
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1[246A. Appealable orders before Commissioner (Appeals).—(1) 2[Any assessee or any deductor
3[or any collector] aggrieved] by any of the following orders (whether made before or after the appointed
day) may appeal to the Commissioner (Appeals) against—
(a) 4[an order passed by a Joint Commissioner under clause (ii) of sub-section (3) of section
115VP or an order against the assessee] where the assessee denies his liability to be assessed under
this Act or an intimation under sub-section (1) or sub-section (1B) of 5[section 143 or 6[sub-section
(1) of section 200A or sub-section (1) of section 206CB, where the assessee or the deductor or the
collector] objects] to the making of adjustments, or any order of assessment under sub-section (3)
of section 143 7[except an order passed in pursuance of directions of the Dispute Resolution Panel
8*** 9[or an order referred to in sub-section (12) of section 144BA]] or section 144, to the 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;
10[(aa) an order of assessment under sub-section (3) of section 115WE or section 115WF, where
the assessee, being an employer objects to the value of fringe benefits assessed;
(ab) an order of assessment or reassessment under section 115WG;
(b) an order of assessment, reassessment or recomputation under section 147 7[except anorder
passed in pursuance of directions of the Dispute Resolution Panel 8*** 9[or an order referred to in
sub-section (12) of section 144BA]] or section 150;
11[(ba) an order of assessment or reassessment 12[under section 153A 7[except an order passed in
pursuance of directions of the 13[Dispute Resolution Panel]] 8*** 9[or an order referred to in subsection (12) ofsection 144BA];]
14[(bb) an order of assessment or reassessment under sub-section (3) of section 92CD;]
(c) an order made 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 15*** 9[except an order referred to in sub-section (12) of section 144BA];
2[Any assessee or any deductor
3[or any collector] aggrieved] by any of the following orders (whether made before or after the appointed
day) may appeal to the Commissioner
against—
4[an order passed by a Joint Commissioner under clause
of sub-section
of section
115VP or an order against the assessee] where the assessee denies his liability to be assessed under
this Act or an intimation under sub-section
or sub-section
of 5[section 143 or 6[sub-section
of section 200A or sub-section
of section 206CB, where the assessee or the deductor or the
collector] objects] to the making of adjustments, or any order of assessment under sub-section
of section 143 7[except an order passed in pursuance of directions of the Dispute Resolution Panel
8*** 9[or an order referred to in sub-section
of section 144BA]] or section 144, to the 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;
10[
an order of assessment under sub-section
of section 115WE or section 115WF, where
the assessee, being an employer objects to the value of fringe benefits assessed;
an order of assessment or reassessment under section 115WG;
an order of assessment, reassessment or recomputation under section 147 7[except anorder
passed in pursuance of directions of the Dispute Resolution Panel 8*** 9[or an order referred to in
sub-section
of section 144BA]] or section 150;
11[
an order of assessment or reassessment 12[under section 153A 7[except an order passed in
pursuance of directions of the 13[Dispute Resolution Panel]] 8*** 9[or an order referred to in subsection
ofsection 144BA];]
14[
an order of assessment or reassessment under sub-section
of section 92CD;]
an order made 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 15*** 9[except an order referred to in sub-section
of section 144BA];