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TMI BlogAmendment of section 246A.X X X X Extracts X X X X X X X X Extracts X X X X ..... rds and figures "section 143, where the assessee objects", the words, figures, brackets and letter "section 143 or sub-section (1) of section 200A, where the assessee or the deductor objects" shall be substituted with effect from the 1st day of July, 2012; (II) for the words "except an order passed in pursuance of directions of the Dispute Resolution Panel", the brackets, words, figures and lett ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spute Resolution Panel]" shall be substituted with effect from the 1st day of October, 2009; (II) for the words "Dispute Resolution Panel", the words, brackets, figures and letter, "Dispute Resolution Panel or an order referred to in sub-section (12) of section 144BA" shall be substituted with effect from the 1st day of April, 2013; (v) after clause (ba), the following clause shall be inserted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 246A provide for appeal by an assessee to the Commissioner (Appeals) against an order under sections 143(3), 147, 150, etc. It is proposed to include the reference of "deductor" after the word "assessee" in sub-section (1) and in clause (a) of the said sub-section so as to enable him to file an appeal under the aforesaid section. It is further proposed to amend clause (a) of sub-section (1) s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of sub-section (1) of the aforesaid section 246A provide that any assessee aggrieved by an order of the assessment or reassessment under section 153A may appeal to the Commissioner. It is proposed to amend the aforesaid clause (ba) so as to provide that any assessee aggrieved by an order of the assessment or reassessment under section 153A [except an order passed in pursuance of the directions o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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