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TMI BlogInsertion of new section 246AX X X X Extracts X X X X X X X X Extracts X X X X ..... y of the following orders (whether made before or after the appointed day) may appeal to the Commissioner (Appeals) against- (a) an order against the assessee where the assessee denied his liability to be assessed under this Act or an intimation under sub-section (1) or sub-section (1B) of section 143, where the assessee objects to the making of adjustments, or any order of assessment under sub- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) 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; (i) an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... B or section 271BB. (n) an order made by a Deputy Commissioner imposing a penalty under section 271C, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iately before the appointed day, before the Deputy Commissioner (Appeals) and any matter arising out 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 wit such appeal or matter from the stage at which it was on that day; Provided that the appellant may demand that before proceeding ..... X X X X Extracts X X X X X X X X Extracts X X X X
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