Appealable orders

CHAPTER XX

APPEALS AND REVISION

A.—Appeals to the Appellate Assistant Commissioner

Appealable orders

246. Any assessee aggrieved by any of the following orders of an Income-tax Officer may appeal to the Appellate Assistant Commissioner against such order—

(a) an order against the assessee, being a company, under section-104;

(b) an order imposing a fine under sub-section (2) of section-131;

(c) an order against the assessee, where the assessee denies his liability to be assessed under this Act 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;

(d) an order under section-146 refusing to reopen an assessment made under section-144;

(e) an order of assessment, re-assessment or re-computation under section-147 or section-150;

(f) 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;

(g) an order made under section-163 treating the assessee as the agent of a non-resident;

(h) an order under sub-section (2) or sub-section (3) of section-170;

(i) an order under section-171;

(j) an order refusing to register a firm under clause (b) of sub-section (1) or under sub-section (5) of section-185;

(k) an order cancelling the registration of a firm under sub-section (1) or under sub-section (2) of section-186;

(l) an order under section-201;

(m) an order under section-216;

(n) an order under section-237;

(o) an order imposing a penalty under—

¹[(i) section-140A, or

(ia) section-221, or]

(ii) section-270, or

(iii) section-271, or

(iv) section-272, or

²[(v) section-273, or

(vi) section-280R].

Explanation.—”Status” means the category under which the assessee is assessed as “individual”, “Hindu undivided family” and so on.

[As amended by Finance Act, 1964]