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.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
