Section 246 of Income Tax Act "Appealable orders"
246. (1) Subject to the provisions of sub-section (2),
any assessee aggrieved by any of the following orders of an
Assessing Officer (other than the Deputy Commissioner) may
appeal to the Deputy Commissioner (Appeals) before the 1st
day of June, 2000 against such order-
(a) an order against the assessee, where the assessee denies
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-section
(3) of 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 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 in respect of any 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;
(i) an order under section 201;
(j) an order under section 216 in respect of any assessment
for the assessment year commencing on the 1st day of April,
1988 or any earlier assessment year;
(k) an order under section 237;
(l) an order imposing a penalty under-
(i) section 221, or
(ii) section 271, section 271A, section 271B, section 272A,
section 272AA or section 272BB;
(iii) section 272, section 272B or section 273, as they
stood immediately before the 1st day of April, 1989, in
respect of any assessment for the assessment year commencing
on the 1st day of April, 1988 or any earlier assessment
years.
(1A) Notwithstanding anything contained in sub-section (1),
every appeal filed, on or after the 1st day of October, 1998
but before the 1st day of June, 2000, before the Deputy
Commissioner (Appeals) and any matter arising out of or
connected with such appeal and which is so pending shall
stand transferred to the Commissioner (Appeals) and the
Commissioner (Appeals) may proceed with such appeal or
matter from the stage at which it was on that day.
(2) Notwithstanding anything contained in sub-section (1),
any assessee aggrieved by any of the following orders
(whether made before or after the appointed day) may appeal
to the Commissioner (Appeals) before the 1st day of June,
2000 against such order-
(a) 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) 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 earlier assessment year made
against the assessee, being a company;
(c) an order of assessment made after the 30th day of
September, 1984, on the basis of the directions issued by
the Deputy Commissioner under section 144A;
(d) an order made by the Deputy Commissioner under section
154;
(da) an order of assessment made by an Assessing Officer
under clause (c) of section 158BC, in respect of search
initiated under section 132 or books of account, other
documents or any assets requisitioned under section 132A, on
or after the 1st day of January, 1997;
(db) an order imposing a penalty under sub-section (2) of
section 158BFA;
(e) an order imposing a penalty under section 271B or
section 271BB;
(ee) an order made by a Deputy Commissioner imposing a
penalty under section 271C, section 271D or section 271E;
(f) an order made by a Deputy Commissioner or a Deputy
Director imposing a penalty under section 272A;
(ff) an order made by a Deputy Commissioner imposing a
penalty under section 272AA;
(g) an order imposing a penalty under Chapter XXI by the
Income-tax Officer or the Assistant Commissioner where such
penalty has been imposed with the previous approval of the
Deputy Commissioner under sub-section (2) of section 274;
(h) an order made by an Assessing Officer (other than Deputy
Commissioner) under the provisions of this Act in the case
of such person or classes of persons as the Board may,
having 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 Principal Director General or Director
General, or the Principal Chief Commissioner or Chief
Commissioner or 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 Principal
Director General or Director General or Principal Chief
Commissioner or Chief Commissioner or Principal Commissioner
or Commissioner (at the request of the appellant or
otherwise) 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 so
transferred:
Provided that the appellant may demand that before
proceeding further with the appeal or matter, the previous
proceeding or any part thereof be re-opened or that he be
reheard.
Explanation.-For the purposes of this section,-
(a) "appointed day" means the 10th day of July, 1978, being
the day appointed under section 39 of the Finance (No. 2)
Act, 1977 (29 of 1977);
(b) "status" means the category under which the assessee is
assessed as "individual", "Hindu undivided family" and so
on.
246A. (1) Any assessee or any deductor or any collector
aggrieved by any of the following orders (whether made
before or after the appointed day) may appeal to the
Commissioner (Appeals) against-
(a) an order passed by a Joint Commissioner under clause
(ii) of sub-section (3) of section 115VP or an order against
the assessee where the assessee denies his liability to be
assessed under this Act or an intimation under sub-section
(1) or sub-section (1B) of section 143 or sub-section (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 under
sub-section (3) of section 143 except an order passed in
pursuance of directions of the Dispute Resolution Panel or
an order referred to in sub-section (12) of section 144BA 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;
(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 reassessment under section
115WG;
(b) an order of assessment, reassessment or recomputation
under section 147 except an order passed in pursuance of
directions of the Dispute Resolution Panel or an order
referred to in sub-section (12) of section 144BA or section
150;
(ba) an order of assessment or reassessment under section
153A except an order passed in pursuance of directions of
the Dispute Resolution Panel or an order referred to in
sub-section (12) of section 144BA;
(bb) an order 5[made] under sub-section (3) of section 92CD;
(c) an order made 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 except an order referred
to in sub-section (12) of section 144BA;
(d) an order made under section 163 treating the assessee as
the agent of a non-resident;
(e) an order made under sub-section (2) or sub-section (3)
of section 170;
(f) an order made under section 171;
(g) an order made under clause (b) of sub-section (1) or
under sub-section (2) or sub-section (3) 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;
(ha) an order made under section 201;
(hb) an order made under sub-section (6A) of section 206C;
(i) an order made under section 237;
(j) an order imposing a penalty under-
(A) section 221; or
(B) section 271, section 271A, section 271AAA, section
271AAB, section 271F, 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;
(ja) an order of imposing or enhancing penalty under
sub-section (1A) of section 275;
(k) an order of assessment made by an Assessing Officer
under clause (c) of section 158BC, in respect of search
initiated under section 132 or books of account, other
documents or any assets requisitioned under section 132A on
or after the 1st day of January, 1997;
(l) an order imposing a penalty under sub-section (2) of
section 158BFA;
(m) an order imposing a penalty under section 271B or
section 271BB;
(n) an order made by a Deputy Commissioner imposing a
penalty under section 271C, section 271CA, 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 an Assessing Officer other than a
Deputy Commissioner under the provisions of this Act in the
case of such person or class of persons, as the Board may,
having regard to the nature of the cases, the complexities
involved and other relevant considerations, direct.
Explanation.-For the purposes of this sub-section, where on
or after the 1st day of October, 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.
(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.
(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 filed under this section.
(2) Notwithstanding anything contained in sub-section (1) of
section 246, every appeal under this Act which is pending
immediately before the appointed day, before the Deputy
Commissioner (Appeals) and any matter arising out of 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 with such appeal
or matter from the stage at which it was on that day :
Provided that the appellant may demand that before
proceeding further with the appeal or matter, the previous
proceeding or any part thereof be reopened or that he be
re-heard.
Explanation.-For the purposes of this section, "appointed
day" means the day appointed by the Central Government by
notification in the Official Gazette.