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🔎 Manuals - Adv. Search
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          Non-appealable decisions and orders [Section 121]

          Appeal and Revision

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          Non-appealable orders bar appeals against transfers, seizures of records, prosecution sanctions and certain administrative orders. Non-appealable decisions under Section 121 bar appeals against specified administrative actions by central tax officers, including orders directing transfer of proceedings between officers, orders authorising seizure or retention of books, registers or other documents, and orders sanctioning prosecution, as well as orders falling within the separate statutory provision referenced in the section.
                            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.

                                  Non-appealable orders bar appeals against transfers, seizures of records, prosecution sanctions and certain administrative orders.

                                  Non-appealable decisions under Section 121 bar appeals against specified administrative actions by central tax officers, including orders directing transfer of proceedings between officers, orders authorising seizure or retention of books, registers or other documents, and orders sanctioning prosecution, as well as orders falling within the separate statutory provision referenced in the section.





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                                  ActsIncome Tax
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