CHAPTER XX
APPEALS AND REVISION
29[A.—Appeals
30[***] to the Deputy
Commissioner (Appeals) and Commissioner (Appeals)
Appealable
orders.
246. (1) Subject to the provisions of
sub-section (2), any assessee aggrieved by any of the following orders of an
Assessing Officer (other than the Deputy Commissioner)
may appeal to the Deputy Commissioner (Appeals) 31[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 32 under this Act 33[, 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 order under
clause (b) of sub-section (1) or
under sub-section (2) or sub-section (3) or sub-section (5) of section 185 34[***] 35[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 36[***] 37[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
assessment year;
(k) an order under section 237;
(l) an order imposing a
penalty under—
(i) section 221, or
(ii) section 271, section 271A,
section 271B, 38[***] 39[section 272A, section 272AA or section
272BB];
(iii) 40[***] section 272, section 272B or section 273,
as they stood immediately before the 1st day of April, 1989, in respect of any assessment
for the assessment year commencing on the 1st day of April, 1988 or any earlier
assessment years.
41[(1A) Notwithstanding anything contained in sub-section (1), every appeal
filed, on or after the 1st day of October, 1998 but before the 1st day of June,
2000, before the Deputy Commissioner (Appeals) and any matter arising out of or
connected with such appeal and which is so pending shall stand transferred 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.]
(2) Notwithstanding anything contained in sub-section (1), any assessee
aggrieved by any of the following orders (whether made before or after the
appointed day) may appeal to the Commissioner (Appeals) 41[before the 1st day of June, 2000] against such order—
(a) 42[an intimation or order specified in sub-section (1)
where such intimation is sent or such order] is made by the Deputy Commissioner in exercise of the powers or
functions conferred on or assigned to him under section
120 or section 124;
(b) an order specified in
clauses (a) to (e) (both inclusive) and clauses (i) to (l)
(both inclusive) of sub-section (1) 43[or an order under section 104, as it stood
immediately before the 1st day of April, 1988 in respect of any 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;
44[(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 45[or section 271BB];
45[(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;
46[(ff) an order made by a Deputy Commissioner imposing a penalty under section 272AA;]
47[(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 Chief Commissioner or Commissioner if so authorised by
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
(Appeals) if the Board or, as the case may be, the Director General or Chief
Commissioner or Commissioner (at the request of the appellant or otherwise) is
satisfied that it is necessary or expedient so to do having regard to the
nature of the case, the complexities involved and other relevant considerations
and the Commissioner (Appeals) may proceed with such appeal or matter, from the
stage at which it was before it was so transferred:
Provided that the appellant may demand that before proceeding further with the
appeal or matter, the previous proceeding or any part thereof be re-opened or
that he be reheard.
Explanation.—For the purposes of this section,—
(a) “appointed
day” means the 10th day of July, 1978, being the day appointed under section 39 of the Finance (No. 2) Act, 1977 (29 of
1977);
(b) “status”
means the category under which the assessee is assessed as “individual”, “Hindu
undivided family” and so on.]