TaxTMI 
TaxTMI 
Appealable orders before Joint Commissioner (Appeals)
X X X X Extracts X X X X
X X X X Extracts X X X X
....mation under sub-section (6A) of section 206C; (f) an order under sub-section (1) of section 206CB; (g) an order imposing a penalty under Chapter XXI; and (h) an order under section 154 or section 155 amending any of the orders mentioned in clauses (a) to (g): Provided that no appeal shall be filed before the Joint Commissioner (Appeals) if an order referred to in this sub-section is passed by or with the prior approval of, an income-tax authority above the rank of Deputy Commissioner. (2) Where any appeal filed against an order referred to in sub-section (1) is pending before the Commissioner (Appeals), the Board or an income-tax authority so authorised by the Board in this regard, may transfer such appeal and any matter arising out of or connected with such appeal and which is so pending, to the Joint Commissioner (Appeals) who may proceed with such appeal or matter, from the stage at which it was before it was so transferred. (3) Notwithstanding anything contained in sub-section (1) and sub-section (2), the Board or an income-tax authority so authorised by the Board in this regard, may transfer any appeal which is pending before a Joint Commis....
X X X X Extracts X X X X
X X X X Extracts X X X X
....to the status under which he is assessed; (d) an order under section 146 refusing to reopen an as­sessment made under section 144; (e) an order of assessment, reassessment or recomputation under section 147 or section 150; (f) an order under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections; (g) an order made under section 163 treating the assessee as the agent of a non-resident; (h) an order under sub-section (2) or sub-section (3) of section 170; (i) an order under section 171; (j) an order under clause (b) of sub-section (1) or under sub-section (2) or sub-section (3) or sub-section (5) of section 185; (k) an order cancelling the registration of a firm under sub-section (1) or under sub-section (2) of section 186; (l) an order under section 201; (m) an order under section 216; (n) an order under section 237; (o) an order imposing a penalty under- (i) section 140A, or (ia) section 221, or (ii) section 270, ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ich is pending immediately before the appointed day before an Appellate Assistant Commissioner or a Commissioner and any matter arising out of or connected with such appeal and which is so pending shall stand transferred on that day to the Commissioner (Appeals) and the Commissioner (Appeals) may proceed with such appeal or matter from the stage at which it was on that day : Provided that the appellant may demand that before proceeding further with the appeal or matter, the previous proceedings or any part thereof be reopened or that he be reheard. (4) Every appeal against an order specified in clauses (b) to (h) (both inclusive) and clauses (l) to (o) (both inclusive) of sub-section (1) made against the assessee, being a company, which is pending immediately before the 1st day of June, 1979, before an Appellate Assistant Commissioner and any matter arising out of or connected with such appeal and which is so pending shall stand transferred on the day to the Commissioner (Appeals) and the Commissioner (Appeals) may proceed with such appeal or matter from the stage at which it was on that day : Provided that the appellant may demand that before proceeding ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ide Section 46 of the Finance Act, 1994 w.e.f. 01-06-1994 5. Omitted vide Section 42 of the Direct Tax Laws (Amendment) Act, 1989 w.e.f. 01-04-1989 before it was read as, "in respect of any assessment for the assessment year commencing on the 1st day of April, 1988 or any earlier assessment year" 6. Inserted vide Section 83 of the Finance Act, 1992 w.e.f. 01-04-1993 7. Omitted vide Section 42 of the Direct Tax Laws (Amendment) Act, 1989 w.e.f. 01-04-1989 before it was read as, "in respect of any assessment for the assessment year commencing on the 1st day of April, 1988 or any earlier assessment year" 8. Inserted vide Section 83 of the Finance Act, 1992 w.e.f. 01-04-1993 9. Omitted vide Section 41 of the Finance Act, 1990 w.e.f. 01-04-1990 before it was read as, "section 271C, section 271D, section 271E," 10. Substituted vide Section 42 of the Direct Tax Laws (Amendment) Act, 1989 w.e.f. 01-04-1989 before it was read as, "section 271E or section 272A" 11. Omitted vide Section 42 of the Direct Tax Laws (Amendment) Act, 1989 w.e.f. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r than the Deputy Commissioner) may appeal to the Deputy Commissioner (Appeals) ^3[before the 1st day of June, 2000] against such order- (a) an order against the assessee, where the assessee denies his liability to be assessed under this Act ^4[, or an intimation under sub-section (1) or sub-section (1B) of section 143, where the assessee objects to the making of adjustments,] or any order of assessment under sub-section (3) of section 143 or section 144, where the assessee objects to the amount of income assessed, or to the amount of tax determined, or to the amount of loss computed, or to the status under which he is assessed; (b) an order of assessment, reassessment or recomputation under section 147 or section 150; (c) an order under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections; (d) an order made under section 163 treating the assessee as the agent of a non-resident; (e) an order under sub-section (2) or sub-section (3) of section 170; (f) an order under section 171; (g) any....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... assessment for the assessment year commencing on the 1st day of April, 1987 or any earlier assessment year] made against the assessee, being a company; (c) an order of assessment made after the 30th day of September, 1984, on the basis of the directions issued by the Deputy Commissioner under section 144A; (d) an order made by the Deputy Commissioner under section 154; ^16[(da) an order of assessment made by an Assessing Officer under clause (c) of section 158BC, in respect of search initiated under section 132 or books of account, other documents or any assets requisitioned under section 132A, on or after the 1st day of January, 1997; (db) an order imposing a penalty under sub-section (2) of section 158BFA;] (e) an order imposing a penalty under section 271B ^17[or section 271BB]; ^18[(ee) an order made by a Deputy Commissioner imposing a penalty under section 271C, section 271D or section 271E;] (f) an order made by a Deputy Commissioner or a Deputy Director imposing a penalty under section 272A; ^19[(ff) an order made by a Deputy Commissioner imposing a penalty under section 272AA;] ^20[(g) an orde....