Appealability of orders under section 144BA restricted, barring appeals and related rectifications before Commissioner (Appeals).

Clauses (a), (b), (ba) and (c) of sub-section (1) of section 246A are amended so that an assessment or reassessment passed with the Commissioner's approval under the newly inserted 144BA, and any order under rectification or amendment provisions made in relation to such an order, shall not be appealable before the Commissioner (Appeals); the textual change is treated retrospectively from 1 April 2013 while the bar on appeals for orders under the new provision takes effect from 1 April 2016.

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