Appeals Before Appellate Authorities Under The Income Tax Act, 1961

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Appeal can be filed before the CIT(A) against orders referred in section 246A of the Act, which covers substantial orders passed under the Act, such as:

India Tax

Appeal before the Commissioner of Income Tax (Appeals) - Section 246A

Appealable orders u/s 246A

Appeal can be filed before the CIT(A) against orders referred in section 246A of the Act, which covers substantial orders passed under the Act, such as:

Intimation/Assessment: u/s 143(1)/(1B), u/s 143(3), u/s 163
Rectification: u/ s154
Reassessment: u/s 147
TDS/TCS: u/s 200A(1), u/s 206CB(1), u/s 201; u/s 206C(6A)
Search/Seizure: u/s 153A
Penalty: u/s 221; u/s271,u/s 271A, u/s 271AAA, u/s 271AAB, u/s 271F, u/s 271FB, u/s 272AA or u/s 272BB; u/s 275(1A), u/s 271B or u/s 271BB; u/s 271C, u/s 271CA, u/s 271D or u/s 271E, u/s 272A, u/s 272AA; under Chapter XXI

Non -Appealable orders before the CIT(A)

Order passed u/s 144C pursuant to DRP directions
Revisionary order passed by CIT u/s 263
Order revoking registration u/s 12A passed by DIT(E) u/s 12AA(3)
Order disposing legal objections u/s 147

Appealable orders u/s 248

With respect to the payment to non-residents, an assessee can dispute its obligation to deduct tax at source through an application under section 195(2) of the Act.
A separate appeal against such order passed by the AO under section 195(2) can be challenged before CIT(A) under section 248 of the Act.

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