Amendment of Section 246

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..... ve) and clauses (l) to (o) (both inclusive) of sub-section (1) or an order under section 104, made against the assessee, being a company; ; (ii) clauses (d) and (e) shall be omitted; (b) after sub-section (3) and before the Explanation, the following sub-sections shall be inserted, namely :- (4) Every appeal against an order specified in clauses (b) to (h) (both inclusive) and clauses (l) to (o) ( .....

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..... and any matter arising out of or connected with such appeal and which is so pending to the Commissioner (Appeals) if the Board is satisfied that it is necessary or expedient so to do having regard to the nature of the case, the complexities involved and other relevant considerations and the Commissioner (Appeals) may proceed with such appeal or matter from the stage at which it was before it was s .....

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