Income Tax Act, 2025
Section 6: Ins. by Act 14 of 1997, s. 8 (w.e.f. 11997).
6. Ins. by Act 14 of 1997, s. 8 (w.e.f. 11997).
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(e) an order imposing a penalty under section 271B 1[or section 271BB];
2[(ee) an order made by a Deputy Commissioner imposing a penalty under section 271C,
section 271D or section 271E;]
(f) an order made by a Deputy Commissioner or a Deputy Director imposing a penalty
under section 272A;
3[(ff) an order made by a Deputy Commissioner imposing a penalty under section 272AA;]
4[(g) an order imposing a penalty under Chapter XXI by the Income-tax Officer or the Assistant
Commissioner where such penalty has been imposed with the previous approval of the Deputy
Commissioner under sub-section (2) of section 274;]
(h) an order made by an Assessing Officer (other than Deputy Commissioner) under the
provisions of this Act in the case of such person or classes of persons as the Board may, having
regard to the nature of the cases, the complexities involved and other relevant considerations, direct.
(3) Notwithstanding anything contained in sub-section (1), the Board or the 5[Principal Director
General or Director General], or the 6[Principal Chief Commissioner or Chief Commissioner] or
7[Principal Commissioner or Commissioner] if so authorised by the Board, may, by order in writing,
transfer any appeal which is pending before a Deputy Commissioner (Appeals) and any matter arising out
of or connected with such appeal and which is so pending, to the Commissioner (Appeals) if the Board or,
as the case may be, the 5[Principal Director General or Director General] or 6[Principal Chief
Commissioner or Chief Commissioner] or 7[Principal Commissioner or Commissioner] (at the request of
the appellant or otherwise) is satisfied that it is necessary or expedient so to do having regard to the nature
of the case, the complexities involved and other relevant considerations and the Commissioner (Appeals)
may proceed with such appeal or matter, from the stage at which it was before it was so transferred:
Provided that the appellant may demand that before proceeding further with the appeal or matter, the
previous proceeding or any part thereof be re-opened or that he be reheard.
Explanation.—For the purposes of this section,—
(a) “appointed day” means the 10th day of July, 1978, being the day appointed under
section 39 of the Finance (No. 2) Act, 1977 (29 of 1977);
(b) “status” means the category under which the assessee is assessed as “individual”, “Hindu
undivided family” and so on.]
an order imposing a penalty under section 271B 1[or section 271BB];
2[
an order made by a Deputy Commissioner imposing a penalty under section 271C,
section 271D or section 271E;]
an order made by a Deputy Commissioner or a Deputy Director imposing a penalty
under section 272A;
3[
an order made by a Deputy Commissioner imposing a penalty under section 272AA;]
4[
an order imposing a penalty under Chapter XXI by the Income-tax Officer or the Assistant
Commissioner where such penalty has been imposed with the previous approval of the Deputy
Commissioner under sub-section
of section 274;]
an order made by an Assessing Officer (other than Deputy Commissioner) under the
provisions of this Act in the case of such person or classes of persons as the Board may, having
regard to the nature of the cases, the complexities involved and other relevant considerations, direct.
Notwithstanding anything contained in sub-section
and any matter arising out
of or connected with such appeal and which is so pending, to the Commissioner
if the Board or,
as the case may be, the 5[Principal Director General or Director General] or 6[Principal Chief
Commissioner or Chief Commissioner] or 7[Principal Commissioner or Commissioner] (at the request of
the appellant or otherwise) is satisfied that it is necessary or expedient so to do having regard to the nature
of the case, the complexities involved and other relevant considerations and the Commissioner
may proceed with such appeal or matter, from the stage at which it was before it was so transferred:
Provided that the appellant may demand that before proceeding further with the appeal or matter, the
previous proceeding or any part thereof be re-opened or that he be reheard.
Explanation.—For the purposes of this section,—
“appointed day” means the 10th day of July, 1978, being the day appointed under
section 39 of the Finance (No. 2) Act, 1977 (29 of 1977);
“status” means the category under which the assessee is assessed as “individual”, “Hindu
undivided family” and so on.]