TaxTMI 
TaxTMI 
TaxTMI 
Appealable orders before Commissioner (Appeals)
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....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; (ab) an order of assessment or reassessment under sec....
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....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, in respect of an assessment for the assessment year commencing on the 1st day of April, 1988, or any earlier assessment years; 9[(ja) an order of imposing or enhancing penalty under 36....
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....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 to have been filed under this section.] 12[(1B) Every appeal filed by an assessee in default against an order under sub-section (6A) of section 206C on or after the 1st day of April, 2007 but before the 1st day of June, 2007 shall be deemed to have been filed under ....
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....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 shall not claim the disputed deduction; and (ii) shall also pay thirty per cent. of the tax due on the disputed income and in respect of the amount of disputed deduction. (2) The application under sub-section (1) may be made within thirty days of furnishing the aforesaid return to the Deputy Commissioner (Appeals) or, as the case may be....
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....nce 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. 01-10-2009 before it was read as, "under sub-section (3) of section 143" 15. Substituted vide Section 94 of the Finance Act, 2012 w.e.f. 01-04-2013 before it was read as, "except an order passed in pursuance of directions of the Dispute Resolution Panel" Earlier, Inserted vide Section 72 of the Finance (No.2) Act, 2009 w.e.f. 01-10-2009 16. Substituted vide Section 94 of the Finance Act, 2012 w.e.f. 01-04-2013 b....