9911796707
TMI BlogAppealable orders before Joint Commissioner (Appeals)X X X X Extracts X X X X X X X X Extracts X X X X ..... f section 143 or section 144, where the assessee objects to the amount of 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; (b) an order of assessment, reassessment or recomputation under section 147; (c) an order being an intimation under sub-section (1) of section 200A; (d) an order under section 201; (e) an order being an intimation under sub-section (6A) of section 206C; (f) an order under sub-section (1) of section 206CB; (g) an order imposing a penalty under Chapter XXI; and (h) an order under section 154 or section 155 amending any of the orders mentioned in clauses (a) to (g): Provided that no appeal shall be filed before the J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tability, by eliminating the interface between the Joint Commissioner (Appeals) and the appellant, in the course of appellate proceedings to the extent technologically feasible and direct that any of the provisions of this Act relating to jurisdiction and procedure for disposal of appeals by the Joint Commissioner (Appeals), shall not apply or shall apply with such exceptions, modifications and adaptations as may be specified in the notification. (6) For the purposes of sub-section (1), the Board may specify that the provisions of that sub-section shall not apply to any case or any class of cases. Explanation. For the purposes of this section, status means the category under which the assessee is assessed as individual , Hindu und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 271C, section 271D, section 271E, omitted by the Finance Act, 1990, w.e.f. 1-4-1990. 10. Substituted for section 271E or section 272A by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. 11. Words sub-section (1) of section 271, omitted by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. 12. Inserted by the Finance Act, 2000, w.e.f. 1-6-2000. 13. Inserted by the Finance Act, 2000, w.e.f. 1-6-2000. 14. Substituted for an order specified in sub-section (1) where such order by the Finance Act, 1994, w.e.f. 1-6-1994. 15. Inserted by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. 16. Inserted by the Income-tax (Amendment) Act, 1997, w.e.f. 1-1-1997. 17. Inserted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an order of assessment, reassessment or recomputation under section 147 or section 150; ( c ) an order 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; ( d ) an order made under section 163 treating the assessee as the agent of a non-resident; ( e ) an order under sub-section (2) or sub-section (3) of section 170; ( f ) an order under section 171; ( g ) any order under clause ( b ) of sub-section (1) or under sub-section (2) or sub-section (3) or sub-section (5) of section 185 5 [***] 6 [in respect of any assessment for the assessment year commencing on or before the 1st day ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing orders (whether made before or after the appointed day) may appeal to the Commissioner (Appeals) 13 [before the 1st day of June, 2000] against such order- ( a ) 14 [an intimation or order specified in sub-section (1) where such intimation is sent or such order] is made by the Deputy Commissioner in exercise of the powers or functions conferred on or assigned to him under section 120 or section 124; ( b ) an order specified in clauses ( a ) to ( e ) (both inclusive) and clauses ( i ) to ( l ) (both inclusive) of sub-section (1) 15 [or an order under section 104, as it stood immediately before the 1st day of April, 1988 in respect of any assessment for the assessment year commencing on the 1st day of April, 1987 or any earl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 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 Director General, or the 21 [Principal Chief Commissioner or] Chief Commissioner or 21 [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 Director General or 21 [Principal Chief Commissioner or] Chief Commissioner or 21 [Principal Commissioner or] Commissioner (at the request of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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