India - Income Tax Act 2010 - Saarc

1.853 CH. XX - APPEALS AND REVISION - APPEALS S. 24959[(1A) Every appeal filed by an assessee in default against an order under section201 on or after the 1st day of October, 1998 but before the 1st day of June, 2000shall be deemed to have been filed under this section.]60[(1B) Every appeal filed by an assessee in default against an order under subsection(6A) of section 206C on or after the 1st day of April, 2007 but before the1st day of June, 2007 shall be deemed to have been filed under this section.](2) Notwithstanding anything contained in sub-section (1) of section 246, everyappeal under this Act which is pending immediately before the appointed day,before the Deputy Commissioner (Appeals) and any matter arising out of orconnected with such appeals and which is so pending shall stand transferred onthat date to the Commissioner (Appeals) and the Commissioner (Appeals) mayproceed with such appeal or matter from the stage at which it was on that day :Provided that the appellant may demand that before proceeding further with theappeal or matter, the previous proceeding or any part thereof be reopened or thathe be re-heard.Explanation.—For the purposes of this section, “appointed day” means the dayappointed by the Central Government by notification 61 in the Official Gazette.]Appeal by partner.247. 62 [Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.]63[Appeal by a person denying liability to deduct tax in certain cases.248. Where under an agreement or other arrangement, the tax deductible onany income, other than interest, under section 195 is to be borne by theperson by whom the income is payable, and such person having paid such tax tothe credit of the Central Government, claims that no tax was required to bededucted on such income, he may appeal to the Commissioner (Appeals) for adeclaration that no tax was deductible on such income.]Form of appeal and limitation.249. (1) Every appeal under this Chapter shall be in the prescribed form 64 andshall be verified in the prescribed manner 65 [and shall, in case of an appealmade to the Commissioner (Appeals) on or after the 1st day of October, 1998,59. Inserted by the Finance Act, 2000, w.e.f. 1-6-2000.60. Inserted by the Finance Act, 2007, w.e.f. 1-6-2007.61. Notified “appointed day” is 1-10-1998.62. Prior to omission, section 247 was amended by the Finance (No. 2) Act, 1977, w.e.f.10-7-1978, the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988 and omitted by theDirect Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989 and later reintroduced by theDirect Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989.63. Substituted by the Finance Act, 2007, w.e.f. 1-6-2007. Prior to its substitution, section 248,as amended by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978, Direct Tax Laws (Amendment)Act, 1987, w.e.f. 1-4-1988 and Finance (No. 2) Act, 1998, w.e.f. 1-10-1998, read asunder :“248. Appeal by person denying liability to deduct tax.—Any person having in accordancewith the provisions of sections 195 and 200 deducted and paid tax in respect of any sumchargeable under this Act, other than interest, who denies his liability to make suchdeduction, may appeal to the Commissioner (Appeals) to be declared not liable to makesuch deduction.”64. See rules 45 and 46 and Form No. 35 for form of appeal to Commissioner (Appeals).65. Inserted by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998.