Section 246A - Appealable orders before Commissioner (Appeals) - Income-tax Act, 1961

1 [Appealable orders before Commissioner (Appeals). 246A. (1) 16 [ Any assessee or any deductor 31 [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 ) an order 2 [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 17 [ section 143 or 32 [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 14 [under sub-section (3) of section 143 18 [ except an order passed in pursuance of directions of the Dispute Resolution Panel 24 [or an order referred to in sub-section (12) of section 144BA] 23 [***]] ] 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; 3 [(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 15 [except an order passed in pursuance of directions of the Dispute Resolution Panel 26 [or an order referred to in sub-section (12) of section 144BA] 25 [***]] or section 150; 4 [(ba) an order of assessment or reassessment 19 [ under section 153A [except an order passed in pursuance of directions of the 20 [ Dispute Resolution Panel 28 [or an order referred to in sub-section (12) of section 144BA] 27 [***]; ]]] 21 [ (bb) an order 33 [ made ] 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 30 [except an order referred to in sub-section (12) of section 144BA] 29 [***] ] ; (d) an order made under section 163 treating the assessee as the agent of a non-resident; (e) an order made under sub-section (2) or sub-section (3) of section 170; (f) an order made under section 171; (g) an order made under clause (b) of sub-section (1) or under sub-section (2) or sub-section (3) or sub-section (5) of section 185 in respect of an assessment for the assessment year commencing on or before the 1st day of April, 1992; (h) an order cancelling the registration of a firm under sub-section (1) or under sub-section (2) of section 186 in respect of any assessment for the assessment year commencing on or before the 1st day of April, 1992 or any earlier assessment year; 5 [(ha) an order made under section 201;] 6 [ (hb) an order made under sub-section (6A) of section 206C; ] (i) an order made under section 237; 34 [ (ia) an order made under section 239A; ] (j) an order imposing a penalty under- (A) section 221; or (B) section 271, section 271A, 7 [ section 271AAA, 21 [ section 271AAB ]] section 271F, 8 [section 271FB,] section 272AA or section 272BB; (C) section 272, section 272B or section 273, as they stood immediately before the 1st day of April, 1989, in respect of an assessment for the assessment year commencing on the 1st day of April, 1988, or any earlier assessment years; 9 [ (ja) an order of imposing or enhancing penalty under sub-section (1A) of section 275; ] (k) 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; 35 [ (ka) an order of assessment made by an Assessing Officer under clause (c) of sub-section (1) 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 September, 2024; ] (l) an order imposing a penalty under sub-section (2) of section 158BFA; (m) an order imposing a penalty under section 271B or section 271BB; (n) an order made by a Deputy Commissioner imposing a penalty under section 271C 10 [, section 271CA], section 271D or section 271E; (o) an order made by a Deputy Commissioner or a Deputy Director imposing a penalty under section 272A; (p) an order made by a Deputy Commissioner imposing a penalty under section 272AA; (q) an order imposing a penalty under Chapter XXI; (r) an order made by an Assessing Officer other than a Deputy Commissioner under the provisions of this Act 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 considerations, direct. Explanation .-For the purposes of this sub-section, where on or after the 1st day of October, 1998, the post of Deputy Commissioner has been redesignated as Joint Commissioner and the post of Deputy Director has been redesignated as Joint Director, the references in this sub-section for Deputy Commissioner and Deputy Director shall be substituted by Joint Commissioner and Joint Director respectively. 11 [(1A) Every appeal filed by an assessee in default against an order under section 201 on or after the 1st day of October, 1998 but before the 1st day of June, 2000 shall be deemed to have been filed under this section.] 12 [ (1B) Every appeal filed by an assessee in default against an order under sub-section (6A) of section 206C on or after the 1st day of April, 2007 but before the 1st day of June, 2007 shall be deemed to have been filed under this section. ] (2) Notwithstanding anything contained in sub-section (1) of section 246, every appeal under this Act which is pending immediately before the appointed day, before the Deputy Commissioner (Appeals) and any matter arising out of or connected with such appeals and which is so pending shall stand transferred on that date 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 : Provided that the appellant may demand that before proceeding further with the appeal or matter, the previous proceeding or any part thereof be reopened or that he be re-heard. Explanation.- For the purposes of this section, appointed day means the day appointed by the Central Government by notification 13 in the Official Gazette.] ---------------------- Notes :- 1. Inserted by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Original section 246A was inserted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989 and later on omitted by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. 2. Inserted by the Finance (No. 2) Act, 2004, w.e.f. 1-10-2004. 3. Inserted by the Finance Act, 2005, w.e.f. 1-4-2006. 4. Inserted by the Finance Act, 2003, w.e.f. 1-6-2003. 5. Inserted by the Finance Act, 2000, w.e.f. 1-6-2000. 6. Inserted by the Finance Act, 2007, w.e.f. 1-6-2007. 7. Inserted by the Finance Act, 2007, w.e.f. 1-6-2007. 8 . Inserted by the Finance Act, 2005, w.e.f. 1-4-2006. 9. Inserted by the Taxation Laws (Amendment) Act, 2006, w.e.f. 13-7-2006. 10. Inserted by the Finance Act, 2006, w.e.f. 1-4-2007. 11. Inserted by the Finance Act, 2000, w.e.f. 1-6-2000. 12. Inserted by the Finance Act, 2007, w.e.f. 1-6-2007. 13 . Notified appointed day is 1-10-1998. 14 . Substituted vide Finance (No.2) Act, 2009, w.e.f. 1-10-2009, before it was read as, under sub-setion (3) of section 143 15. Inserted vide Finance (No.2) Act, 2009, w.e.f. 1-10-2009, Further Substituted vide Finance Act, 2012, w.e.f. 01-04-2013 , before it was read as:- except an order passed in pursuance of directions of the Dispute Resolution Panel 16. Substituted vide Finance Act, 2012, w.e.f. 01-07-2012, before it was read as:- Any assessee aggrieved 17. Substituted vide Finance Act, 2012, w.e.f. 01-07-2012, before it was read as:- section 143, where the assessee objects 18. Substituted vide Finance Act, 2012, w.e.f. 01-04-2013, before it was read as:- except an order passed in pursuance of directions of the Dispute Resolution Panel 19. Substituted vide Finance Act, 2012, w.e.f. 01-10-2009, before it was read as:- under section 153A 20. Substituted vide Finance Act, 2012, w.e.f. 01-04-2013, before it was read as:- Dispute Resolution Panel 21. Inserted vide Finance Act, 2012, w.e.f. 01-07-2012. 22. Inserted vide Finance Act, 2012, w.e.f. 01-04-2013. 23. Omitted vide Finance Act, 2013, w.e.f. 01-04-2013 before it was read as:- or an order referred to in sub-section (12) of section 144BA . 24. Inserted vide Finance Act, 2013, w.e.f. 1st day of April, 2016. 25. Omitted vide Finance Act, 2013, w.e.f. 01-04-2013 before it was read as:- or an order referred to in sub-section (12) of section 144BA . 26. Inserted vide Finance Act, 2013, w.e.f. 1st day of April, 2016 . 27. Omitted vide Finance Act, 2013, w.e.f. 01-04-2013 before it was read as:- or an order referred to in sub-section (12) of section 144BA 28. Inserted vide Finance Act, 2013, w.e.f. 1st day of April, 2016 . 29. Omitted vide Finance Act, 2013, w.e.f. 01-04-2013 before it was read as:- 22 [ except where it is in respect of an order referred to in sub-section (12) of section 144BA 30. Inserted vide Finance Act, 2013, w.e.f. 1st day of April, 2016 . 31. Inserted vide THE FINANCE ACT, 2015 w.e.f. 1st day of June, 2015 32. Substituted vide THE FINANCE ACT, 2015 w.e.f. 1st day of June, 2015, before it was read as, sub-section (1) of section 200A, where the assessee or the deductor 33. Substituted vide FINANCE (NO. 2) ACT, 2019 w.e.f. 01-09-2019 before it was read as of assessment or reassessment 34. Inserted vide Finance Act, 2022 w.e.f. 01-04-2022 35. Inserted vide Section 76 of the Finance (No. 2) Act, 2024 dated 16-08-2024 w.e.f. 01-09-2024