India - Income Tax Act 2010 - Saarc

1.851 CH. XX - APPEALS AND REVISION - APPEALS S. 246A(b) “status” means the category under which the assessee is assessed as“individual”, “Hindu undivided family” and so on.]48[Appealable orders before Commissioner (Appeals).246A. (1) Any assessee aggrieved by any of the following orders (whether madebefore or after the appointed day) may appeal to the Commissioner(Appeals) against—(a) an order 49 [passed by a Joint Commissioner under clause (ii) of subsection(3) of section 115VP or an order] against the assessee wherethe assessee denies his liability to be assessed under this Act or anintimation under sub-section (1) or sub-section (1B) of section 143,where the assessee objects to the making of adjustments, or any orderof assessment under sub-section (3) of section 143 50 [except an orderpassed in pursuance of directions of the Dispute Resolution Panel] orsection 144, to the income assessed, or to the amount of tax determined,or to the amount of loss computed, or to the status underwhich he is assessed;51[(aa) an order of assessment under sub-section (3) of section 115WE orsection 115WF, where the assessee, being an employer objects to thevalue of fringe benefits assessed;(ab) an order of assessment or reassessment under section 115WG;](b) an order of assessment, reassessment or recomputation undersection 147 50 [except an order passed in pursuance of directions of theDispute Resolution Panel] or section 150;52[(ba) an order of assessment or reassessment under section 153A;](c) an order made 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 made under sub-section (2) or sub-section (3) of section 170;(f) an order made under section 171;(g) an order made under clause (b) of sub-section (1) or under subsection(2) or sub-section (3) or sub-section (5) of section 185 in respectof an 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 in respect of any assessment for48. Inserted by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Original section 246A wasinserted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989 and later onomitted by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989.49. Inserted by the Finance (No. 2) Act, 2004, w.e.f. 1-10-2004.50. Inserted by the Finance (No. 2) Act, 2009, w.e.f. 1-10-2009.51. Inserted by the Finance Act, 2005, w.e.f. 1-4-2006.52. Inserted by the Finance Act, 2003, w.e.f. 1-6-2003.