India - Income Tax Act 2010 - Saarc

S. 246 I.T. ACT, 1961 1.848Commissioner) may appeal to the Deputy Commissioner (Appeals) 31 [before the1st day of June, 2000] against such order—(a) an order against the assessee, where the assessee denies his liabilityto 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 themaking of adjustments,] or any order of assessment under subsection(3) of section 143 or section 144, where the assessee objects tothe 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 isassessed;(b) an order of assessment, reassessment or recomputation undersection 147 or section 150;(c) an order under section 154 or section 155 having the effect ofenhancing the assessment or reducing a refund or an order refusingto allow the claim made by the assessee under either of the saidsections;(d) an order made under section 163 treating the assessee as the agent ofa 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 respectof any assessment for the assessment year commencing on or beforethe 1st day of April, 1992];(h) an order cancelling the registration of a firm under sub-section (1) orunder sub-section (2) of section 186 36 [***] 37 [in respect of any assessmentfor the assessment year commencing on or before the 1st dayof April, 1992];(Contd. from p. 1.847)amended by the Finance Act, 1964, w.e.f. 1-4-1964, Finance Act, 1966, w.e.f. 1-4-1967,Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971, Taxation Laws (Amendment) Act,1975, w.e.f. 1-4-1976, Finance (No. 2) Act, 1977, w.e.f. 10-7-1978, Finance Act, 1979, w.e.f.1-6-1979, Taxation Laws (Amendment) Act, 1984, w.e.f. 1-10-1984, Finance Act, 1984, w.e.f.1-4-1985, Finance Act, 1987, w.e.f. 1-4-1988 and Finance Act, 1988, w.r.e.f. 1-4-1988/1-6-1987.30. “or applications” omitted by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989.31. Inserted by the Finance Act, 2000, w.e.f. 1-6-2000.32. For the meaning of the expression “denies his liability to be assessed”, see Taxmann’sDirect Taxes Manual, Vol. 3.33. Inserted by the Finance Act, 1994, w.e.f. 1-6-1994.34. Words “in respect of any assessment for the assessment year commencing on the 1st dayof April, 1988 or any earlier assessment year” omitted by the Direct Tax Laws (Amendment)Act, 1989, w.e.f. 1-4-1989.35. Inserted by the Finance Act, 1992, w.e.f. 1-4-1993.36. Words “in respect of any assessment for the assessment year commencing on the 1st dayof April, 1988 or any earlier assessment year” omitted by the Direct Tax Laws (Amendment)Act, 1989, w.e.f. 1-4-1989.37. Inserted by the Finance Act, 1992, w.e.f. 1-4-1993.