Section(s) Referred: 246 ,246(2) ,246(2)(i)
Statute: INCOME TAX
Date of Issue: 4/6/1979
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), and in supersession of the Notification of the Central Board of Direct Taxes No. 2381 (F. No. 279/42/ 77-ITJ), dated the 7th July, 1979, 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 (other than a company) aggrieved by any of the following orders (other than the orders specified in clauses (b) to (h) (both inclusive) of sub-section (2) of section 246 of the said Act) shall appeal to the Commissioner of Income-tax (Appeals) against such order, namely :—-
(i) an order against the assessee, being a person (other than a company) mentioned in section 2(31) of the said Act, where the assessee denies his liability to be assessed under the said Act or any order of assessment under sub-section (3) of section 143 or section 144 of the said Act, 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 exceeds one lakh rupees;
(ii) an order specified in clauses (d) to (o) (both inclusive) of sub-section (1) of section 246 of the said Act in the case of persons or classes of persons referred to in (i) above.
[No. 2845 (F. No. 279/42/78-ITJ)