Appealable orders before Commissioner (Appeals)

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.... ^32[sub-section (1) of section 200A or sub-section (1) of section 206CB, where the assessee or the deductor or the collector] objects] to the making of adjustments, or any order of assessment ^14[under sub-section (3) of section 143 ^18[except an order passed in pursuance of directions of the Dispute Resolution Panel ^24[or an order referred to in sub-section (12) of section 144BA] ^23[****]]] or section 144, to the 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; ^3[(aa) an order of assessment under sub-section (3) of section 115WE or section 115WF, where the assessee, being an employer objects to the value of fringe benefits assessed; (a....

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....sub-section (1) or under sub-section (2) of section 186 in respect of any assessment for the assessment year commencing on or before the 1st day of April, 1992 or any earlier assessment year; ^5[(ha) an order made under section 201;] ^6[(hb) an order made under sub-section (6A) of section 206C;] (i) an order made under section 237; ^34[(ia) an order made under section 239A;] (j) an order imposing a penalty under- (A) section 221; or (B) section 271, section 271A, ^7[section 271AAA, ^21[section 271AAB]] section 271F, ^8[section 271FB,] section 272AA or section 272BB; (C) section 272, section 272B or section 273, as they stood immediately before the 1st day of April, 1989....

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.... or class of persons, as the Board may, having regard to the nature of the cases, the complexities involved and other relevant considerations, direct. Explanation.-For the purposes of this sub-section, where on or after the 1st day of October, 1998, the post of Deputy Commissioner has been redesignated as Joint Commissioner and the post of Deputy Director has been redesignated as Joint Director, the references in this sub-section for "Deputy Commissioner" and "Deputy Director" shall be substituted by "Joint Commissioner" and "Joint Director" respectively. ^11[(1A) Every appeal filed by an assessee in default against an order under section 201 on or after the 1st day of October, 1998 but before the 1st day of June, 2000 shall be deemed....

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....by the assessee in certain cases. (1) Where, before furnishing a return of income under section 139 or, as the case may be, sub-section (1) of section 142 for any assessment year, any question arises as to whether, - (a) any income is includible or not in computing the total income (hereafter in this section referred to as the disputed income), or (b) any deduction, allowance or other relief is admissible or not in computing the total income (hereafter in this section referred to as the disputed deduction), the assessee shall, after furnishing such return, make an application under sub-section (2)': Provided that the assessee,- (i) shall include in such return the disputed income and....

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....nance Act, 2007 w.e.f. 01-06-2007 7. Inserted vide Section 71 of the Finance Act, 2007 w.e.f. 01-06-2007 8. Inserted vide Section 57 of the Finance Act, 2005 w.e.f. 01-04-2006 9. Inserted vide Section 17 of the Taxation Laws (Amendment) Act, 2006 w.e.f. 13-07-2006 10. Inserted vide Section 51 of the Finance Act, 2006 w.e.f. 01-04-2007 11. Inserted vide Section 66 of the Finance Act, 2000 w.e.f. 01-06-2000 12. Inserted vide Section 71 of the Finance Act, 2007 w.e.f. 01-06-2007 13. Notified "appointed day" vide Notification No. 10691 dated 14-09-1998 w.e.f. 01-10-1998 14. Substituted vide Section 72 of the Finance (No.2) Act, 2009 w.e.f. 01-10-20....

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....ed vide Section 55 of the Finance Act, 2013 w.e.f. 01-04-2016  25. Omitted vide Section 55 of the Finance Act, 2013 w.e.f. 01-04-2013 before it was read as, "or an order referred to in sub-section (12) of section 144BA". 26. Inserted vide Section 55 of the Finance Act, 2013 w.e.f. 01-04-2016  27. Omitted vide Section 55 of the Finance Act, 2013 w.e.f. 01-04-2013 before it was read as, "or an order referred to in sub-section (12) of section 144BA" 28. Inserted vide Section 55 of the Finance Act, 2013 w.e.f. 01-04-2016  29. Omitted vide Section 55 of the Finance Act, 2013 w.e.f. 01-04-2013 before it was read as, "^22[except where it is in respect of ....