Schedule-21 - ORDERS APPEALABLE BEFORE COMMISSIONER (APPEALS) - Direct Taxes Code, 2010

THE TWENTY-FIRST SCHEDULE [See section 178(1)(i)] ORDERS APPEALABLE BEFORE COMMISSIONER (APPEALS) Serial Number Orders against which appeal may be preferred or filed Section, Chapter or Schedule under which Order is passed Income-tax Authority by whom order is passed (1) (2) (3) (4) 1 An intimation, where the assessee objects to the making of adjustments to its returned tax bases. 148 Assessing Officer or the Processing Authority 2 An order of assessment (except an order passed in pursuance of directions of the Dispute Resolution Panel). 155 Assessing Officer 3 An order of best judgment assessment. 156 Assessing Officer 4 An order against the assessee where he denies his liability to be assessed under this Code. Under the relevant provisions of the Code Assessing Officer 5 An order of assessment, reassessment or re-computation (except an order passed in pursuance of the directions of the Dispute Resolution Panel). 159 Assessing Officer 6 An order made having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under the said section [except where such order is passed by the Commissioner or Commissioner (Appeals) or by the Assessing Officer in pursuance of the directions of the Dispute Resolution Panel]. 161 Assessing Officer 7 An order made treating the assessee as the agent of a non-resident. 164 Assessing Officer 8 An assessment order made upon business reorganisation. 168 Assessing Officer 9 An assessment order made after partition of a Hindu undivided family. 169 Assessing Officer 10 An assessment order made in respect of a non-resident engaged in occasional shipping business. 170 Assessing Officer 11 An assessment order in respect of persons leaving India. 171 Assessing Officer 12 An assessment order in respect of an unincorporated body formed for a particular event or purpose. 172 Assessing Officer 13 An assessment order in respect of persons likely to transfer property to avoid tax. 173 Assessing Officer 14 An assessment order in respect of a discontinued business. 174 Assessing Officer 15 An assessment order in respect of an unincorporated body in case of change in its constitution. 175 Assessing Officer 16 Assessment order in respect of any two unincorporated bodies in case of succession of one unincorporated body by the other on account of death or retirement of all or any participant. 176 Assessing Officer 17 An assessment order in respect of a deductor or collector. 177 Assessing Officer 18 An order of charging interest on failure to pay demand raised. 213 Assessing Officer 19 An order of charging interest for failure to deduct or pay tax. 214 Assessing Officer 20 An order of refund. 215 Assessing Officer 21 An order imposing a penalty or enhancing the penalty. Chapter XII Income-tax Authority below the rank of Commissioner or Commissioner (Appeals) 22 An order under the Tenth Schedule in relation to a qualifying shipping company's application for opting for tonnage tax scheme. Tenth Schedule The prescribed authority. 23 An order made under the provisions of this Code in the case of such person or class of persons, as the Board may, having regard to the nature of the cases, the complexities involved and other relevant consideration, direct. Under the relevant provisions of the Code Assessing Officer 24 Any order passed under the Income-tax Act, 1961 or the Wealth Tax Act, 1957 and which was appealable under the said Acts, before the commencement of this Code. Under the provisions of the Income-tax Act, 1961 or the Wealth-tax Act, 1957 as it stood before the commencement of this Code Assessing Officer or the authority passing the order under the relevant Acts.