Appealability of assessment orders excluded where issued under Dispute Resolution Panel directions, removing Commissioner (Appeals) jurisdiction. The amendment bars appeals to the Commissioner (Appeals) against orders passed under sub section (3) of section 143 when those orders are made in ... Summary
Appealability of assessment orders excluded where issued under Dispute Resolution Panel directions, removing Commissioner (Appeals) jurisdiction.
The amendment bars appeals to the Commissioner (Appeals) against orders passed under sub section (3) of section 143 when those orders are made in pursuance of directions of the Dispute Resolution Panel, thereby excluding such Panel directed assessment orders from the appealable class under section 246A.
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