Jurisdictional scope expanded: orders under section 239A are now included within section 246A(1), affecting tax appellate procedure. The amendment adds clause (ia) to subsection (1) of section 246A, expressly including an order made under section 239A within the scope of orders governed by section 246A. This targeted statutory change alters the legislative definition of orders captured by section 246A for the applicable appellate or procedural mechanism under the Income-tax Act.