Clause 183 - Appeal to Commissioner (Appeals) - Direct Taxes Code Bill, 2009

D. - Appeals and revision Appeal to Commissioner (Appeals) 183. (1) An aggrieved assessee may appeal to the Commissioner (Appeals) against the following:- (a) any order passed by any income-tax authority below the rank of the Commissioner; and (b) an intimation issued by the Department. (2) A person may appeal to the Commissioner (Appeal) for a declaration that no tax was deductible by him on any income payable by him to a non-resident, if the person - (a) is required to bear the liability in respect of the tax deductible on the income under any agreement or other arrangement; and (b) has paid the taxes to the credit of the Central Government. (3) No appeal shall lie under this section against the following orders, namely:- (a) an interim order passed by an income-tax authority in any proceedings under this Code; (b) an order passed by an income-tax authority with the approval of the Chief Commissioner; and (c) an order passed by an Assessing Officer in pursuance of the direction of the Dispute Resolution Panel.