Appealability of specified income-tax orders now lies with Commissioner (Appeals), enabling review of assessments and penalties. A new provision vests the Commissioner (Appeals) with authority to hear appeals against a defined list of orders under the Income-tax Act, including assessments, reassessments, rectification orders enhancing assessment or reducing refunds, orders treating an assessee as agent of a non-resident, penalties, and orders connected with searches and related assessments. Pending appeals before the Deputy Commissioner (Appeals) on the appointed day transfer to the Commissioner (Appeals), who may proceed from the existing stage while allowing appellants to seek reopening or re-hearing; redesignated posts substitute for Deputy ranks where applicable.
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 specified income-tax orders now lies with Commissioner (Appeals), enabling review of assessments and penalties.
A new provision vests the Commissioner (Appeals) with authority to hear appeals against a defined list of orders under the Income-tax Act, including assessments, reassessments, rectification orders enhancing assessment or reducing refunds, orders treating an assessee as agent of a non-resident, penalties, and orders connected with searches and related assessments. Pending appeals before the Deputy Commissioner (Appeals) on the appointed day transfer to the Commissioner (Appeals), who may proceed from the existing stage while allowing appellants to seek reopening or re-hearing; redesignated posts substitute for Deputy ranks where applicable.
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