TaxTMI 
TaxTMI 
TaxTMI 
Appealable orders before Joint Commissioner (Appeals)
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....; (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 Commissioner (Appeals) and any matter arising out of or connected with such ap....
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....tion 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, or (iii) section 271, or (iiia) section 271A, or (iv) section 272, or (iva) section 272B, or section 272BB, or (v) section 273 [***] [***] Explanation : [***] (2) Notwithstanding anything contained in sub-section (1)....
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....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 further with the appeal or matter, the previous proceeding or any part thereof be reopened or that he be reheard. (5) Notwithstanding anything contained in sub-section (1), the Board may, by order in writing, transfer any appeal which is pending before a Deputy Commissioner (Appeals)and any matter arising out of or connected with such appeal and which is so pending to the Commissioner (Ap....
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....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. 01-04-1989 before it was read as, "sub-section (1) of section 271," 12. Inserted vide Section 65 of the Finance Act, 2000 w.e.f. 01-06-2000 13. Inserted vide Section 65 of the Finance Act, 2000 w.e.f. 01-06-2000 14. Substituted vide Section 46 of the Finance Act, 1994 w.e.f. 01-06-1994 before it was read as, "an order specified in sub-section (1) where such order" 15. Inserted vide Section 42 of the Direct Tax Laws (Amendment) Act,....
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....he 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 order under clause (b) of sub-section (1) or under sub-section (2) or sub-section (3) or sub-section (5) of section 185 5[***] 6[in respect of any assessment for the assessment year commencing on or before the 1st day of April, 1992]; (h) an order cancelling the registration of a firm under sub-section (1) or under sub-section (2) of section 186 7[***] 8[in respect of any assessment for the assessment year commencing on or before the 1st day of April, 1992]; (i) an order under section 201; (j) an order under section 216 in respect of any assessment for the assessment year commencing on the 1st day of April, 1988 or any earlier assessme....
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....osing 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 order imposing a penalty under Chapter XXI by the Income-tax Officer or the Assistant Commissioner where such penalty has been imposed with the previous approval of the Deputy Commissioner under sub-section (2) of section 274;] (h) an order made by an Assessing Officer (other than Deputy Commissioner) under the provisions of this Act in the case of such person or classes of persons as the Board may, having regard to the nature of the cases, the complexities involved and other relevant considerations, direct. (3) Notwithstanding anything contained in sub-section (1), the Board or the Director General, or the 21[Principal Chief Commissioner or] Chief Commissioner or 21A[Principal Commissioner or] Commissioner if so authorised by the Board, may, by order in writing, transfer any appeal which is pending be....