Appealability of assessment orders under section 158BC now available for search and seizure cases before Commissioner (Appeals). The amendment adds a new clause to section 246A making assessment orders under clause (c) of sub section (1) of section 158BC - relating to searches under ... Summary
Appealability of assessment orders under section 158BC now available for search and seizure cases before Commissioner (Appeals).
The amendment adds a new clause to section 246A making assessment orders under clause (c) of sub section (1) of section 158BC - relating to searches under section 132 and to books, documents or assets requisitioned under section 132A - appealable to the Commissioner (Appeals); the change is prospective from the notified effective date.
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