Appealability of penalty orders expanded to include penalties under the revised provision and removes Deputy Commissioner limitation. Clause 69 amends section 246A to substitute the cross reference so that orders imposing or enhancing penalties under sub section (2) of section 275 may be appealed to the Commissioner (Appeals), and it omits the words limiting appealability to orders 'made by a Deputy Commissioner', with effect from the Bill's stated commencement 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 penalty orders expanded to include penalties under the revised provision and removes Deputy Commissioner limitation.
Clause 69 amends section 246A to substitute the cross reference so that orders imposing or enhancing penalties under sub section (2) of section 275 may be appealed to the Commissioner (Appeals), and it omits the words limiting appealability to orders "made by a Deputy Commissioner", with effect from the Bill's stated commencement date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
