Section 246 of the Income-tax Act, 1961: Appealable Orders and Joint Commissioner (Appeals)

246 Income Tax Act
-  Appealable orders
Section 246 of Income Tax Act 1961 -  Appealable orders
1, 2 (1) Subject to the provisions of sub-section (2), any assessee aggrieved 
by any of the following orders of an Assessing Officer (other than the Deputy 
Commissioner) may appeal to the Deputy Commissioner (Appeals) 3 before the 1st 
day of June, 2000 against such order-
(a) an order against the assessee, where 
the assessee denies his liability to be assessed under this Act 4 or an 
intimation under sub-section (1) or sub-section (1B) of section 143, where the 
assessee objects to the making of adjustments, 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;
(b) an order of 
assessment, reassessment or recomputation under section 147 or section 150;
(c) 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;
(d) an order made under 
section 163 treating the assessee as the agent of a non-resident;
(e) an order 
under sub-section (2) or sub-section (3) of section 170;
(f) an order under 
section 171;
(g) any order under clause (b) of sub-section (1) or under 
sub-section (2) or sub-section (3) or sub-section (5) of section 185 5 *** 6 in 
respect of any assessment for the assessment year commencing on or before the 
1st day of April, 1992;
(h) an order cancelling the registration of a firm 
under sub-section (1) or under sub-section (2) of section 186 5 *** 6 in respect 
of any assessment for the assessment year commencing on or before the 1st day of 
April, 1992;
(i) an order under section 201;
(j) an order under section 216 
in respect of any assessment for the assessment year commencing on the 1st day 
of April, 1988 or any earlier assessment year;
(k) an order under section 237;
(l) an order imposing a penalty under-
(i) section 221, or
(ii) section 271, 
section 271A, section 271B, 7 *** section 272A, section 272AA or section 272BB;
(iii) 8 *** section 272, section 272B or section 273, as they stood immediately 
before the 1st day of April, 1989, in respect of any assessment for the 
assessment year commencing on the 1st day of April, 1988 or any earlier 
assessment years.
9 (1A) Notwithstanding anything contained in sub-section 
(1), every appeal filed, on or after the 1st day of October, 1998 but before the 
1st day of June, 2000, before the Deputy Commissioner (Appeals) and any matter 
arising out of or connected with such appeal and which is so pending shall stand 
transferred to the Commissioner (Appeals) and the Commissioner (Appeals) may 
proceed with such appeal or matter from the stage at which it was on that day.
(2) Notwithstanding anything contained in sub-section (1), any assessee 
aggrieved by any of the following orders (whether made before or after the 
appointed day) may appeal to the Commissioner (Appeals) 9 before the 1st day of 
June, 2000 against such order-
(a) 10 an intimation or order specified in 
sub-section (1) where such intimation is sent or such order is made by the 
Deputy Commissioner in exercise of the powers or functions conferred on or 
assigned to him under section 120 or section 124;
(b) an order specified in 
clauses (a) to (e) (both inclusive) and clauses (i) to (l) (both inclusive) of 
sub-section (1) 11 or an order under section 104, as it stood immediately before 
the 1st day of April, 1988 in respect of any assessment for the assessment year 
commencing on the 1st day of April, 1987 or any earlier assessment year made 
against the assessee, being a company;
(c) an order of assessment made after 
the 30th day of September, 1984, on the basis of the directions issued by the 
Deputy Commissioner under section 144A;
(d) an order made by the Deputy 
Commissioner under section 154;
12 (da) an order of assessment made by an 
Assessing Officer under clause (c) of section 158BC, in respect of search 
initiated under section 132 or books of account, other documents or any assets 
requisitioned under section 132A, on or after the 1st day of January, 1997;
(db) an order imposing a penalty under sub-section (2) of section 158BFA;
(e) 
an order imposing a penalty under section 271B 13 or section 271BB; 14 (ee) an 
order made by a Deputy Commissioner imposing a penalty under section 271C, 
section 271D or section 271E;
(f) an order made by a Deputy Commissioner or a 
Deputy Director imposing a penalty under section 272A;
15 (ff) an order made 
by a Deputy Commissioner imposing a penalty under section 272AA;
16 (g) an 
order imposing a penalty under Chapter XXI by the Income-tax Officer or the 
Assistant Commissioner where such penalty has been imposed with the previous 
approval of the Deputy Commissioner under sub-section (2) of section 274;
(h) 
an order made by an Assessing Officer (other than Deputy Commissioner) under the 
provisions of this Act in the case of such person or classes of persons as the 
Board may, having regard to the nature of the cases, the complexities involved 
and other relevant considerations, direct.
(3) Notwithstanding anything 
contained in sub-section (1), the Board or the 17 Principal Director General or 
Director General, or the 18 Principal Chief Commissioner or Chief Commissioner 
or 19 Principal Commissioner or Commissioner if so authorised by the Board, may, 
by order in writing, transfer any appeal which is pending before a Deputy 
Commissioner (Appeals) and any matter arising out of or connected with such 
appeal and which is so pending, to the Commissioner (Appeals) if the Board or, 
as the case may be, the 17 Principal Director General or Director General or 18 
Principal Chief Commissioner or Chief Commissioner or 19 Principal Commissioner 
or Commissioner (at the request of the appellant or otherwise) is satisfied that 
it is necessary or expedient so to do having regard to the nature of the case, 
the complexities involved and other relevant considerations and the Commissioner 
(Appeals) may proceed with such appeal or matter, from the stage at which it was 
before it was so transferred:
Provided that the appellant may demand that 
before proceeding further with the appeal or matter, the previous proceeding or 
any part thereof be re-opened or that he be reheard.
Explanation.-For the 
purposes of this section,-
(a) "appointed day" means the 10th day of July, 
1978, being the day appointed under section 39 of the Finance (No. 2) Act, 1977 
(29 of 1977);
(b) "status" means the category under which the assessee is 
assessed as "individual", "Hindu undivided family" and so on.
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1. Subs. by Act 4 of 1988, s. 99, for the Sub-heading and 
section 246 (w.e.f. 1-4-1989).
2. The words "or applications" omitted by Act 3 of 1989, s. 42 (w.e.f. 
1-4-1989).
3. Ins. by Act 10 of 2000, s. 65 (w.e.f. 1-6-2000).
4. Ins. by Act 32 of 1994, s. 46 (w.e.f. 1-6-1994).
5. The words, figures and letters "in respect of any assessment for the 
assessment year commencing on the 1st day of April, 1988 or any earlier 
assessment year" omitted by Act 3 of 1989, s. 43 (w.e.f. 1-4-1989).
6. Ins. by Act 18 of 1992, s. 83 (w.e.f. 1-4-1993).
7. The words, figures and letters "section 271C, section 271D, section 
271E,"omitted by Act 12 of 1990, s. 41 (w.e.f. 1-4- 1990). Earlier "Section 
271E, Section 272A, Section 272AA or Section 272BB" were substituted for 
"Section 271E or Section 272A" by Act 3 of 1989, s. 43 (w.e.f. 1-4-1989).
8. The words, brackets and figures "sub-section (1) of section 271," omitted by 
Act 3 of 1989, s. 43 (w.e.f. 1-4-1989).
9 Ins. by Act 10 of 2000, s. 65 (w.e.f. 1-6-2000).
10. Subs. by Act 32 of 1994, s. 46, for "an order specified in sub-section (1) 
where such order" (w.e.f. 1-6-1994).
11. Ins. by Act 3 of 1989, s. 43 (w.e.f. 1-4-1989).
12. Ins. by Act 14 of 1997, s. 8 (w.e.f. 1-1-1997).
13. Ins. by Act 12 of 1990, s. 50 (w.e.f. 1-4-1990).
14. Ins. by s. 41, ibid. (w.e.f. 1-4-1990).
15. Ins. by Act 3 of 1989, s. 43 (w.e.f. 1-4-1989).
16. Subs. by s. 43, ibid., for clause (g) (w.e.f. 1-4-1989).
17. Subs. by Act 25 of 2014, s. 4, for "Director General" (w.e.f. 1-6-2013).
18 Subs. by s. 4, ibid., for "Chief Commissioner" (w.e.f. 1-6-2013).
19. Subs. by s. 4, ibid., for "Commissioner" (w.e.f. 1-6-2013).