9911796707
TMI BlogAppealable orders before Commissioner (Appeals)X X X X Extracts X X X X X X X X Extracts X X X X ..... ion (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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