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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