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of <h1>Circular Clarifies Jurisdiction u/s 246(2) of Income Tax Act: Roles of AAC and Commissioner (Appeals) Explained.</h1> The circular addresses jurisdictional issues under Section 246(2) of the Income Tax Act, clarifying the roles of the Appellate Assistant Commissioner (AAC) and the Commissioner of Income-tax (Appeals) concerning appeals and rectifications. It specifies that actions on appeals disposed of before certain dates remain with the AAC, while those after are handled by the Commissioner (Appeals). It also clarifies the handling of appeals related to assessed income, ancillary orders, and pre-assessment penalties, emphasizing the application of these rules to other Direct Taxes. The circular instructs dissemination of this clarification to relevant officers.
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