Appeals against section 201 orders now fall within section 246A; transitional appeals are deemed filed under the amendment. The amendment inserts an express provision bringing appeals against orders made under section 201 within the scope of section 246A and provides that appeals filed by an assessee in default against section 201 orders during the period between 1 October 1998 and 1 June 2000 are deemed to have been filed under section 246A, effective from 1 June 2000.
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.
Appeals against section 201 orders now fall within section 246A; transitional appeals are deemed filed under the amendment.
The amendment inserts an express provision bringing appeals against orders made under section 201 within the scope of section 246A and provides that appeals filed by an assessee in default against section 201 orders during the period between 1 October 1998 and 1 June 2000 are deemed to have been filed under section 246A, effective from 1 June 2000.
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