Section(s) Referred: 246 ,246(2) ,246(2)(i)
Statute: INCOME TAX
Date of Issue: 7/7/1978
In exercise of the powers conferred by clause (i) of sub-section (2) of section 246 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes, having regard to the nature of the cases, the complexities involved and other relevant considerations, hereby directs that any assessee aggrieved by any of the following orders [other than the orders specified in clauses (a) to (h) of sub-section (2) of section 246] shall appeal to the Commissioner of Income-tax (Appeals) against such order, namely :—
(i) an order specified in clauses (d) to (h) (both inclusive) and (i) to (o) (both inclusive) of sub-section (1) of section 246 in the case of a company mentioned in clauses (d) and (e) of sub-section (2) of section 246 ;
(ii) an order against the assessee, being a person (other than a company) mentioned in section 2(31) of the Income-tax Act, 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 and 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, and the amount of income so assessed or the amount of loss so computed exceed one lakh rupees ;
(iii) an order specified in clauses (d) to (o) (both inclusive) of sub-section (1) of section 246 in the case of persons or classes of persons referred to in (ii) above.
2. The above notification will take effect from 10-7-1978.
[No. 2381 — F. No. 279/42/78-ITJ