CHAPTER XX
APPEALS AND REVISION
32[1] [A.—Appeals 33[2] [***]
to the Deputy Commissioner (Appeals) and Commissioner (Appeals)
Appealable orders.
246. (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) against such order—
(a) an order against the assessee, 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, 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 34[3] [***];
(h) an order cancelling the registration of a firm under sub-section (1) or under sub-section (2) of section 186 34[4] [***];
(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, 35[5] [***] 36[6] [section 272A, section 272AA or section 272BB];
(iii) 37[7] [***] 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.
(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) against such order—
(a) an order specified in sub-section (1) where 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) 38[8] [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;
(e) an order imposing a penalty under section 271B 39[9] [or section 271BB];
40[10] [(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;
41[11] [(ff) an order made by a Deputy Commissioner imposing a penalty under section 272AA;]
42[12] [(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 Director General, or the Chief 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 Director General or Chief 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.]
Application by the assessee in certain cases.
246A. [Omitted by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. Earlier, it was inserted by the Direct Tax Laws (Amendment) Act, 1987, with effect from the same date.]
247. Where the partners of a firm are individually assessable on their shares in the total income of the firm, any such partner may appeal to the 44[14] [Deputy Commissioner (Appeals)] 45[15] [or, as the case may be, the Commissioner (Appeals)] against any order of an 46[16] [Assessing] Officer determining the amount of the total income or the loss of the firm or the apportionment thereof between the several partners, but he cannot agitate such matters in any appeal preferred against an order of assessment determining his own total income or loss.]
Appeal by person denying liability to
deduct tax.
248. Any person having in accordance with the provisions of sections 195 and 200 deducted and paid tax in respect of any sum chargeable under this Act, other than interest, who denies his liability to make such deduction, may appeal to the 47[17] [Deputy Commissioner (Appeals)] 48[18] [or, as the case may be, the Commissioner (Appeals)] to be declared not liable to make such deduction.
49[19] Form of appeal and
limitation.
249. (1) Every appeal under this Chapter shall be in the prescribed form and shall be verified in the prescribed manner.
(2) The appeal shall be presented within thirty days of the following date, that is to say,—
(a) where the appeal relates to any tax deducted under sub-section (1) of section 195, the date of payment of the tax, or
(b) where the appeal relates to any assessment or penalty, the date of service of the notice of demand relating to the assessment or penalty :
50[20] [Provided that, where an application has been made under section 146 for reopening an assessment, the period from the date on which the application is made to the date on which the order passed on the application is served on the assessee shall be excluded, or]
(c) in any other case, the date on which intimation of the order sought to be appealed against is served.
(3) The 50a[21] [Deputy Commissioner (Appeals)] 50b[22] [or, as the case may be, the Commissioner (Appeals)] may admit an appeal after the expiration of the said period if he is satisfied that the appellant had sufficient cause for not presenting it within that period.
50[23] [(4) No appeal under this Chapter shall be admitted unless at the time of filing of the appeal,—
(a) where a return has been filed by the assessee, the assessee has paid the tax due on the income returned by him; or
(b) where no return has been filed by the assessee, the assessee has paid an amount equal to the amount of advance tax which was payable by him;
Provided that, 51[24] [in a case falling under clause (b) and] on an application made by the appellant in this behalf, the 50a[25] [Deputy Commissioner (Appeals)] 50b[26] [or, as the case may be, the Commissioner (Appeals)] may, for any good and sufficient reason to be recorded in writing, exempt him from the operation of the provisions of 52[27] [that clause.].]
Procedure in
appeal.
53[28] 250. (1) The 54[29] [Deputy Commissioner (Appeals)] 55[30] [or, as the case may be, the Commissioner (Appeals)] shall fix a day and place for the hearing of the appeal, and shall give notice of the same to the appellant and to the 56[31] [Assessing] Officer against whose order the appeal is preferred.
(2) The following shall have the right to be heard at the hearing of the appeal—
(a) the appellant, either in person or by an authorised representative;
(b) the 56[32] [Assessing] Officer, either in person or by a representative.
(3) The 54[33] [Deputy Commissioner (Appeals)] 55[34] [or, as the case may be, the Commissioner (Appeals)] shall have the power to adjourn the hearing of the appeal from time to time.
(4) The 57[35] [Deputy Commissioner (Appeal)] 58[36] [or, as the case may be, the Commissioner (Appeals)] may, before disposing of any appeal, make such further inquiry as he thinks fit, or may direct the 59[37] [Assessing] Officer to make further inquiry and report the result of the same to the 57[38] [Deputy Commissioner (Appeals)]58[39] [or, as the case may be, the Commissioner (Appeals)].
(5) The 57[40] [Deputy Commissioner (Appeals)] 58[41] [or, as the case may be, the Commissioner (Appeals)] may, at the hearing of an appeal, allow the appellant to go into any ground of appeal not specified in the grounds of appeal, if the 57[42] [Deputy Commissioner (Appeals)] 58[43] [or, as the case may be, the Commissioner (Appeals)] is satisfied that the omission of that ground from the form of appeal was not wilful or unreasonable.
(6) The order of the 57[44] [Deputy Commissioner (Appeals)] 58[45] [or, as the case may be, the Commissioner (Appeals)] disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reason for the decision.
(7) On the disposal of the appeal, the 57[46] [Deputy Commissioner (Appeals)] 58[47] [or, as the case may be, the Commissioner (Appeals)] shall communicate the order passed by him to the assessee and to the 60[48] [Chief Commissioner or Commissioner].
Powers of the
57[49] [Deputy
Commissioner (Appeals)] 58[50] [or,
as the case may be, the Commissioner (Appeals)].
251. (1) In disposing of an appeal, the 57[51] [Deputy Commissioner (Appeals)] 58[52] [or, as the case may be, the Commissioner (Appeals)] shall have the following powers—
(a) in an appeal against an order of assessment, he may confirm, reduce, enhance or annul the assessment; or he may set aside the assessment and refer the case back to the 59[53] [Assessing] Officer for making a fresh assessment in accordance with the directions given by the 57[54] [Deputy Commissioner (Appeals)] 58[55] [or, as the case may be, the Commissioner (Appeals)] and after making such further inquiry as may be necessary, and the 59[56] [Assessing] Officer shall thereupon proceed to make such fresh assessment and determine, where necessary, the amount of tax payable on the basis of such fresh assessment;
(b) in an appeal against an order imposing a penalty, he may confirm or cancel such order or vary it so as either to enhance or to reduce the penalty;
(c) in any other case, he may pass such orders in the appeal as he thinks fit.
(2) The 60a[57] [Deputy Commissioner (Appeals)] 60b[58] [or, as the case may be, the Commissioner (Appeals)] shall not enhance an assessment or a penalty or reduce the amount of refund unless the appellant has had a reasonable opportunity of showing cause against such enhancement or reduction.
Explanation : In disposing of an appeal, the 60a[59] [Deputy Commissioner (Appeals)] 60b[60] [or, as the case may be, the Commissioner (Appeals)] may consider and decide any matter arising out of the proceedings in which the order appealed against was passed, notwithstanding that such matter was not raised before the 60a[61] [Deputy Commissioner (Appeals)] 60b[62] [or, as the case may be, the Commissioner (Appeals)] by the appellant.
B.—Appeals to the Appellate
Tribunal
Appellate Tribunal.
252. (1) The Central Government shall constitute an Appellate Tribunal consisting of as many judicial and accountant members as it thinks fit to exercise the powers and discharge the functions conferred on the Appellate Tribunal by this Act.
61[63] [(2) A judicial member shall be a person who has for at least ten years held a judicial office in the territory of India or who has been a member of the Central Legal Service and has held a post in grade I of that Service or any equivalent or higher post for at least three years or who has been an advocate for at least ten years.
Explanation.—For the purposes of this sub-section,—
(i) in computing the period during which a person has held judicial office in the territory of India, there shall be included any period, after he has held any judicial office, during which the person has become an advocate or has held the office of a member of a Tribunal or any post, under the Union or a State, requiring special knowledge of Law;
(ii) in computing the period during which a person has been an
advocate, there shall be included any period during which the person has held
judicial office or the office of a member of a Tribunal or any post, under the
(2A) An accountant member shall be a person who has for at least ten years been in the practice of accountancy as a chartered accountant under the Chartered Accounts Act, 1949 (38 of 1949), or as a registered accountant under any law formerly in force or partly as a registered accountant and partly as a chartered accountant, or who has been a member of the Indian Income-tax Service, Group A and has held the post of Commissioner of Income-tax or any equivalent or higher post for at least three years.]
(3) The Central Government shall ordinarily appoint a judicial member of the Appellate Tribunal to be the President thereof.
62[64] [(4) The Central Government may appoint one or more members of the Appellate Tribunal to be the Vice-President or, as the case may be, Vice-Presidents thereof.]
63[65] [(4A) The Central Government may appoint one of the Vice-Presidents of the Appellate Tribunal to be the Senior Vice-President thereof.]
64[66] (5) 65[67] [The Senior Vice-President or a Vice-President] shall exercise such of the powers and perform such of the functions of the President as may be delegated to him by the President by a general or special order in writing.
66[68] Appeals to the Appellate
Tribunal.
253. (1) Any assessee aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order—
(a) an order passed by a 67[69] [Deputy Commissioner (Appeals) 68[70] [or, as the case may be, a Commissioner (Appeals)] under 69[71] [***] 70[72] [section 154], 71[73] [***] section 250, 72[74] [section 271, section 271A or section 272A]; or
(c) an order passed by a Commissioner under section 263 74[76] [or under section 272A] 75[77] [***] or an order passed by him under section 154 amending his order under section 263] 76[78] [or an order passed by a Chief Commissioner or a Director General or a Director under section 272A.]
(2) The Commissioner may, if he objects to any order passed by a 77[79] [Deputy Commissioner (Appeals)] 78[80] [or, as the case may be, a Commissioner (Appeals)] under 79[81] [section 154 or] section 250, direct the 80[82] [Assessing] Officer or appeal to the Appellate Tribunal against the order.
(3) Every appeal under sub-section (1) or sub-section (2) shall be filed within sixty days of the date on which the order sought to be appealed against is communicated to the assessee or to the Commissioner, as the case may be.
(4) The 80[83] [Assessing] Officer or the assessee, as the case may be, on receipt of notice that an appeal against the order of the 77[84] [Deputy Commissioner (Appeals)] 78[85] [or, as the case may be, the Commissioner (Appeals)] has been preferred under sub-section (1) or sub-section (2) by the other party, may notwithstanding that he may not have appealed against such order or any part thereof, within thirty days of the receipt of the notice, file a memorandum of cross-objections, verified in the prescribed manner, against any part of the order of the 77[86] [Deputy Commissioner (Appeals)] 78[87] [or, as the case may be, the Commissioner (Appeals)], and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified in sub-section (3).
(5) The Appellate Tribunal may admit an appeal or permit the fling of a memorandum of cross-objections after the expiry of the relevant period referred to in sub-section (3) or sub-section (4), if it is satisfied that there was sufficient cause for not presenting it within that period.
(6) An appeal to the Appellate Tribunal shall be in the prescribed form and shall be verified in the prescribed manner and shall, except in the case of an appeal referred to in sub-section (2) or a memorandum of cross-objections referred to in sub-section (4), be accompanied by a fee of 81-82[88] [two hundred rupees].
Orders of Appellate Tribunal.
254. (1) The Appellate Tribunal may, after giving both the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit.
(2) The Appellate Tribunal may, at any time within four years from the date of the order, with a view to rectifying any mistake apparent from the record, amend any order passed by it under sub-section (1), and shall make such amendment if the mistake is brought to its notice by the assessee or the 84[90] [Assessing] Officer:
Provided that an amendment which has the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability of the assessee, shall not be made under this sub-section unless the Appellate Tribunal has given notice to the assessee of its intention to do so and has allowed the assessee a reasonable opportunity of being heard.
(3) The Appellate Tribunal shall send a copy of any orders passed under this section to the assessee and to the 85[91] [86[92] [***] Commissioner].
(4) Save as provided in section 256, orders passed by the Appellate Tribunal on appeal shall be final.
Procedure of Appellate Tribunal.
87[93] 255. (1) The powers and functions of the Appellate Tribunal may be exercised and discharged by Benches constituted by the President of the Appellate Tribunal from among the members thereof.
(2) Subject to the provisions contained in sub-section (3), a Bench shall consist of one judicial member and one accountant member.
(3) The President or any other member of the Appellate Tribunal authorised in this behalf by the Central Government may, sitting singly, dispose of any case which has been allotted to the Bench of which he is a member and which pertains to an assessee whose total income as computed by the 84[94] [Assessing] Officer in the case does not exceed 88[95] [one lakh rupees], and the President may, for the disposal of any particular case, constitute a special Bench consisting of three or more members, one of whom shall necessarily be a judicial member and one an accountant member.
(4) If the members of a Bench differ in opinion on any point the point shall be decided according to the opinion of the majority, if there is a majority, but if the members are equally divided, they shall state the point or points on which they differ, and the case shall be referred by the President of the Appellate Tribunal for hearing on such point or points by one or more of the other members of the Appellate Tribunal, and such point or points shall be decided according to the opinion of the majority of the members of the Appellate Tribunal who have heard the case, including those who first heard it.
89[96] (5) Subject to the provisions of this Act, the Appellate Tribunal shall have power to regulate its own procedure and the procedure of Benches thereof in all matters arising out of the exercise of its powers or of the discharge of its functions, including the places at which the Benches shall hold their sittings.
(6) The Appellate Tribunal shall, for the purpose of discharging its functions, have all the powers which are vested in the income-tax authorities referred to in section 131, and any proceeding before the Appellate Tribunal shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228 and for the purpose of section 196 of the Indian Penal Code (45 of 1860), and the Appellate Tribunal shall be deemed to be a civil court for all the purposes of section 195 and Chapter XXXV of the Code of Criminal Procedure, 1898 (5 of 1898)90[97] .
C.—Reference to High Court
Statement of case to the High Court.
256. 91[98] (1) The assessee or the Commissioner may, within sixty days of the date upon which he is served which notice of an order under section 254, by application in the prescribed form, accompanied where the application is made by the assessee by a fee of 92[99] [two hundred rupees], require the Appellate Tribunal to refer to the High Court any question of law arising out of such order and, subject to the other provisions contained in this section, the Appellate Tribunal shall, within one hundred and twenty days of the receipt of such application, draw up a statement of the case and refer it to the High Court:
Provided that the Appellate Tribunal may, if it is satisfied that the applicant was prevented by sufficient cause from presenting the application within the period here in before specified, allow it to be presented within a further period not exceeding thirty days.
(2) If, on an application made under sub-section (1), the Appellate Tribunal refuses to state the case on the ground that no question of law arises, the assessee or the Commissioner, as the case may be, may, within six months from the date on which he is served with notice of such refusal, apply to the High Court, and the High Court may, if it is not satisfied with the correctness of the decision of the Appellate Tribunal, require the Appellate Tribunal to state the case and to refer it, and on receipt of any such requisition, the Appellate Tribunal shall state the case and refer it accordingly.
(3) Where in the exercise of its powers under sub-section (2), the Appellate Tribunal refuses to state a case which it has been required by the assessee to state, the assessee may, within thirty days from the date on which he receives notice of such refusal, withdraw his application, and, if he does so, the fee paid shall be refunded.
Statement of case to Supreme Court in
certain cases.
257. If, on an application made under section 256 the Appellate Tribunal is of the opinion that, on account of a conflict in the decisions of High Courts in respect of any particular question of law, it is expedient that a reference should be made direct to the Supreme Court, the Appellate Tribunal may draw up a statement of the case and refer it through its President direct to the Supreme Court.
Power of High Court or Supreme Court to
require statement to be amended.
258. If the High Court or the Supreme Court is not satisfied that the statements in a case referred to it are sufficient to enable it to determine the questions raised thereby, the Court may refer the case back to the Appellate Tribunal for the purpose of making such additions thereto or alterations therein as it may direct in that behalf.
Case before High Court to be heard by
not less than two judges.
259. (1) When any case has been referred to the High Court under section 256, it shall be heard by a Bench of not less than two judges of the High Court, and shall be decided in accordance with the opinion of such judges or of the majority, if any, of such judges.
(2) Where there is no such majority, the judges shall state the point of law upon which they differ, and the case shall then be heard upon that point only by one or more of the other judges of the High Court, and such point shall be decided according to the opinion of the majority of the judges who have heard the case including those who first heard it.
Decision of High Court or Supreme Court
on the case stated.
260. (1) The High Court or the Supreme Court upon hearing any such case shall decide the questions of law raised therein, and shall deliver its judgment thereon containing the grounds on which such decisions is founded, and a copy of the judgment shall be sent under the seal of the Court and the signature of the Registrar to the Appellate Tribunal which shall pass such orders as are necessary to dispose of the case conformably to such judgment.
(2) The costs of any reference to the High Court or the Supreme Court which shall not include the fee for making the reference shall be in the discretion of the Court.
D.—Appeals to the Supreme
Court
261. An appeal shall lie to the Supreme Court from any judgment of the High Court delivered on a reference made under section 256 in any case which the High Court certifies to be a fit one for appeal to the Supreme Court.
Hearing before Supreme Court.
262. (1) The provisions of the Code of Civil Procedure, 1908 (5 of 1908), relating to appeals to the Supreme Court shall, so far as may be, apply in the case of appeals under section 261 as they apply in the case of appeals from decrees of a High Court :
Provided that nothing in this section shall be deemed to affect the provisions of sub-section (1) of section 260 or section 265.
(2) The costs of the appeal shall be in the discretion of the Supreme Court.
(3) Where the judgment of the High Court is varied or reversed in the appeal, effect shall be given to the order of the Supreme Court in the manner provided in section 260 in the case of a judgment of the High Court.
E.—Revision by the
Commissioner
Revision of orders prejudicial to
revenue.
263. (1) The Commissioner may call for and examine the record of any proceeding under this Act, and if he considers that any order passed therein by the 93[100] [Assessing] Officer is erroneous insofar as it is prejudicial to the interest of the revenue, he may, after giving the assessee an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary, pass such order thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment, or cancelling the assessment and directing a fresh assessment.
94[101] [Explanation.—For the removal of doubts, it is hereby declared that, for the purposes of this sub-section,—
(a) an order passed 95[102] [on or before or after the 1st day of June, 1988] by the Assessing Officer shall include—
(i) an order of assessment made by the Assistant Commissioner or the Income-tax Officer on the basis of the directions issued by the Deputy Commissioner under section 144A;
(ii) an order made by the Deputy Commissioner in exercise of the powers or in the performance of the functions of an Assessing Officer conferred on, or assigned to, him under the orders or directions issued by the Board or by the Chief Commissioner or Director General or Commissioner authorised by the Board in this behalf under section 120;
(b) “Record” 96[103] [shall include and shall be deemed always to have included] all records relating to any proceeding under this Act available at the time of examination by the Commissioner;
(c) where any order referred to in this sub-section and passed by the Assessing Officer had been the subject-matter of any appeal, 95[104] [filed on or before or after the 1st day of June, 1988] the powers of the Commissioner under this sub-section shall extend 95[105] [and shall be deemed always to have extended] to such matters as had not been considered and decided in such appeal.]
97[106] [(2) No order shall be made under sub-section (1) after the expiry of two years from the end of the financial year in which the order sought to be revised was passed.]
(3) Notwithstanding anything contained in sub-section (2), an order in revision under this section may be passed at any time in the case of an order which has been passed in consequence of, or to give effect to, any finding or direction contained in an order of the Appellate Tribunal, the High Court or the Supreme Court.
Revision of other orders.
98[107] 264. (1) In the case of any order other than an order to which section 263 applies passed by an authority subordinate to him, the Commissioner may, either of his own motion or on an application by the assessee for revision, call for the record of any proceeding under this Act in which any such order has been passed and may make such inquiry or cause such inquiry to be made and, subject to the provisions of this Act, may pass such order thereon, not being an order prejudicial to the assessee, as he thinks fit.
(2) The Commissioner shall not of his own motion revise any order under this section if the order has been made more than one year previously.
(3) In the case of an application for revision under this section by the assessee, the application must be made within one year from the date on which the order in question was communicated to him or the date on which he otherwise came to know of it, whichever is earlier:
Provided that the Commissioner may, if he is satisfied that the assessee was prevented by sufficient cause from making the application within that period, admit an application made after the expiry of that period.
(4) The Commissioner shall not revise any order under this section in the following cases—
(a) where an appeal against the order lies to the 99[108] [Deputy Commissioner (Appeals)] 1[109] [or the Commissioner (Appeals)] or to the Appellate Tribunal but has not been made and the time within which such appeal may be made has not expired, or, in the case of an appeal 2[110] [to the Commissioner (Appeals) or] to the Appellate Tribunal, the assessee has not waived his right of appeal; or
(b) where the order is pending on an appeal before the 3[111] [Deputy Commissioner (Appeals)]; or
(c) where the order has been made the subject of an appeal 4[112] [to the Commissioner (Appeals) or] to the Appellate Tribunal.
(5) Every application by an assessee for revision under his section shall be accompanied by a fee of twenty-five rupees.
Explanation 1.—An order by the Commissioner declining to interfere shall, for the purposes of this section, be deemed not to be an order prejudicial to the assessee.
Explanation 2.—For the purposes of this section, the 3[113] [Deputy Commissioner (Appeals)] shall be deemed to be an authority subordinate to the Commissioner.
F.—General
Tax to be paid notwithstanding
reference, etc.
265. Notwithstanding that a reference has been made to the High Court or the Supreme Court or an appeal has been preferred to the Supreme Court, tax shall be payable in accordance with the assessment made in the case.
Execution for costs awarded by the
Supreme Court.
266. The High Court may, on petitions made for the execution of the order of the Supreme Court in respect of any costs awarded thereby, transmit the order for execution to any court subordinate to the High Court.
5[114] [Amendment of assessment on appeal.
267. Where as the result of an appeal under section 246 or section 253, any change is made in the assessment of a firm or body of individuals or an association of persons or a new assessment of a firm or a body of individuals or an association of persons is ordered to be made, the 5a[115] [Deputy Commissioner (Appeals)], 5b[116] [or the Commissioner (Appeals)] or the Appellate Tribunal, as the case may be, shall pass an order authorising the 6[117] [Assessing Officer] either to amend the assessment made on any partner of the firm or any member of the body or association or make a fresh assessment on any partner of the firm or on any member of the body or association.]
Exclusion of time taken for copy.
268. In computing the period of limitation prescribed for an appeal 7[118] [or an application] under this Act, the day on which the order complained of was served and, if the assessee was not furnished with a copy of the order when the notice of the order was served upon him, the time requisite for obtaining a copy of such order, shall be excluded.
Definition of “High Court”.
269. In this Chapter,—
“High Court” means—
(i) in relation to any State , the High Court for that State;
8[119] [(ii) in
relation to the Union
10[121] [(iii) in relation to the Union territories of Arunachal Pradesh and Mizoram, the Gauhati High Court (the High Court of Assam, Nagaland, Meghalaya, Manipur and Tripura);]
(iv) in relation to
the Union territory of the Andaman and Nicobar
Islands, the High Court at
(v) in relation to
the Union territory of 11[122] [
12[123] [(va) in relation to the Union
13[124] [(vi) in
relation to the Union territories of Dadra and Nagar Haveli and Goa*[125] , Daman and Diu, the High Court at
(vii) in relation to the Union territory of Pondicherry, the High Court at Madras.]
[1]Substituted for the heading and section 246 by the
Direct Tax Laws (Amendment) Act. 1987, w.e.f.
1-4-1989. Prior to its substitution sub-heading along with section 246, as
amended by the Finance Act, 1964, w.e.f. 1-4-1964,
Finance Act, 1966, w.e.f. 1-4-1967, Taxation Laws
(Amendment) Act, 1970, w.e.f. 1-4-1971, Taxation Laws
(Amendment) Act, 1975, w.e.f. 1-4-1976, Finance (No.
2) Act, 1977, w.e.f. 10-7-1978, Finance Act, 1979, w.e.f. 1-6--1979, Taxation Laws (Amendment) Act, 1984, w.e.f. 1-10-1984, Finance Act, 1984, w.e.f.
1-4-1985, Finance Act, 1987, w.e.f. 1-4-1988 and
Finance Act, 1988, w.r.e.f. 1-4-1988/1-6-1987, stood
as under:
‘A.—Appeals to the Deputy Commissioner (Appeals)
and Commissioner (Appeals)
246. Appealable orders.—(1) Subject to the
provisions of sub-section (2), any assessee aggrieved
by any of the following order of any Assessing Officer may appeal to the Deputy
Commissioner (Appeals) against such order—
(a) [***]
(b) an order imposing a fine under
sub-section (2) of section 131;
(c) an order against the assessee, 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, 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;
(d) an order under section 146
refusing to reopen an assessment made under section 144;
(e) an order of assessment,
reassessment or recomputation under section 147 or
section 150;
(f) 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;
(g) an order made under section 163
treating the assessee as the agent of a non-resident;
(h) an order under sub-section (2) or sub-section
(3) of section 170;
(i) an order
under section 171;
(j) an order under clause (b) of sub-section (1) or under
sub-section (2) or sub-section (3) or sub-section (5) of section 185;
(k) an order cancelling
the registration of a firm under sub-section (1) or under sub-section (2) of
section 186;
(l) an order under section 201;
(m) an order under section 216;
(n) an order under section 237;
(o) an order imposing a penalty under—
(i) section
140A, or
(ia) section
221, or
(ii) section 270, or
(iii) section 271, or
(iiia)
section 271A, or
(iv) section 272, or
(iva)
section 272B, or section 272BB, or
(v) section 273[***]
[***]
Explanation:
[***]
(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) against such order—
(a) an order specified in clauses (b) to (h) (both inclusive) and clauses (l) to (o) (both
inclusive) of sub-section (1) [***] [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 years, made against the assessee, being a
company];
(b) an order specified in clauses (c) to (o) (both inclusive) of sub-section (1) where such order is made
by the Deputy Commissioner in exercise of the powers or functions conferred on
or assigned to him under section 125 or section 125A;
(c) an order made by the Deputy
Commissioner imposing a fine under sub-section (2) of section 131;
(d) an order of assessment made after
the 30th day of September, 1984, on the basis of directions issued by the
Deputy Commissioner under section 144A;
(e) [***]
(f) an order of assessment under
sub-section (3) of section 143 or section 144 made on the basis of directions
issued by the Deputy Commissioner under section 144B;
(ff) an order made by the Deputy
Commissioner under section 154;
(g) an order imposing a penalty under
clause (c) of sub-section (1)
of section 271 where such penalty has been imposed with the previous approval
of the Deputy Commissioner under the proviso to clause (iii) of sub-section (1) of that section;
(gg) an
order imposing a penalty under section 271B;
(h) an order made by a Deputy
Commissioner imposing a penalty under section 272A;
(i) an order
made by an Assessing Officer under the provisions of this Act in the case of
such persons 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)
Every appeal against an order specified in sub-section (2) which is pending
immediately before the appointed day before an Appellate Assistant Commissioner
or a Commissioner and any matter arising out of or connected with such appeal
and which is so pending shall stand transferred on that day 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;
Provided that the appellant may demand that before proceeding
further with the appeal or matter, the previous proceedings or any part thereof
be reopened or that he be reheard.
(4)
Every appeal against an order specified in clauses (b) to (h) (both
inclusive) and clauses (l) to (o) (both inclusive) of sub-section
(1) made against the assessee, being a company, which
is pending immediately before the 1st day of June, 1979, before an Appellate
Assistant Commissioner and any matter arising out of or connected with such
appeal and which is so pending shall stand transferred on the day 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;
Provided that the appellant may demand that before proceeding
further with the appeal or matter, the previous proceeding or any part thereof
be reopened or that he be reheard.
(5) Notwithstanding
anything contained in sub-section (1), 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 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 reopened or that he be reheard.
Explanation:
For the purposes of this section,—
(a) “appointed day” means the date
appointed under section 39 of the Finance (No. 2) Act, 1977 (29 of 1977);
(b) [***];
(c) “status” means the category under which the assessee is assessed as “individual”, “Hindu undivided family” and so on.
[2]“Or applications” omitted by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989.
[3]“in respect of any assessment for the assessment year commencing on the 1st day of April, 1988, or any earlier assessment year” omitted by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989.
[4]“in respect of any assessment for the assessment year commencing on the 1st day of April, 1988, or any earlier assessment year” omitted by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989.
[5]“section 271C, section 271D, section 271E”, omitted by the Finance Act, 1990, w.e.f. 1-4-1990.
[6]Substituted for “section 271E or section 272A” by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989.
[7]“sub-section (1) of section 271” omitted, ibid.
[8]Inserted by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989.
[9]Inserted by the Finance Act, 1990, w.e.f. 1-4-1990.
[10]Inserted, ibid.
[11]Inserted by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989.
[12]Substituted for the following, ibid :
“(g) an order imposing a penalty under clause (c) of sub-section (1) of section 271, as it 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, where such penalty has been imposed with the previous approval of the Deputy Commissioner under the proviso to clause (iii) of sub-section (1) of that section.”
[13]Reintroduced by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. Earlier, it was omitted by the Direct Tax Laws (Amendment) Act, 1987, with effect from the same date.
[14]Substituted for “Appellate Assistant Commissioner” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
[15]Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.
[16]Substituted for “Income-tax Officer” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
[17]Substituted for “Appellate Assistant Commissioner” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
[18]Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.
[19]See rules 45 and 46 and Form No. 35.
[20]Inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975.
[21]Substituted for “Appellate Assistant Commissioner” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
[22]Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.
[23]Inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975.
[24]Inserted by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989.
[25]Substituted for “Appellate Assistant Commissioner” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
[26]Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.
[27]Substituted for “this sub-section” by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989.
[28]See rule 46A.
[29]Substituted for “Appellate Assistant Commissioner” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
[30]Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.
[31]Substituted for “Income-tax” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
[32]Substituted for “Income-tax” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
[33]Substituted for “Appellate Assistant Commissioner” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
[34]Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.
[35]Substituted for “Appellate Assistant Commissioner” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
[36]Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.
[37]Substituted for “Income-tax” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
[38]Substituted for “Appellate Assistant Commissioner” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
[39]Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.
[40]Substituted for “Appellate Assistant Commissioner” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
[41]Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.
[42]Substituted for “Appellate Assistant Commissioner” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
[43]Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.
[44]Substituted for “Appellate Assistant Commissioner” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
[45]Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.
[46]Substituted for “Appellate Assistant Commissioner” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
[47]Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.
[48]Substituted for “Commissioner”, ibid.
[49]Substituted for “Appellate Assistant Commissioner” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
[50]Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.
[51]Substituted for “Appellate Assistant Commissioner” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
[52]Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.
[53]Substituted for “Income-tax” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
[54]Substituted for “Appellate Assistant Commissioner” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
[55]Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.
[56]Substituted for “Income-tax” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
[57]Substituted for “Appellate Assistant Commissioner” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
[58]Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.
[59]Substituted for “Appellate Assistant Commissioner” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
[60]Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.
[61]Substituted for “Appellate Assistant Commissioner” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
[62]Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.
[63]Substituted by the Finance Act, 1981, w.e.f. 1-4-1981.
[64]Inserted by the Finance Act, 1972, w.e.f. 1-4-1972.
[65]Inserted by the Finance Act, 1984, w.e.f. 1-4-1984.
[67]Substituted for “A Vice-President” by the Finance Act, 1984, w.e.f. 1-4-1984.
[68]See rule 47(1) and Form Nos. 36 and 36A.
[69]Substituted for “Appellate Assistant Commissioner” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
[70]Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.
[71]“sub-section (2) of section 131,” omitted by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989.
[72]Inserted by the Direct Taxes (Amendment) Act, 1964, w.e.f. 6-10-1964.
[73]“section 246A,” omitted by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. Earlier, it was inserted by the Direct Tax Laws (Amendment) Act, 1987, with effect from the same date.
[74]Substituted for “or section 271” by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976.
[75]Omitted by the Taxation Laws (Amendment) Act, 1984, w.e.f. 1-10-1984. Prior to its ommission,
clause b, which was amended
first by the Direct Taxes (Amendment) Act, 1964, w.e.f.
6-10-1964, then by the Finance (No. 2) Act, 1977, w.e.f.
10-7-1978 and then by the Taxation Laws (Amendment) Act, 1975 w.e.f. 1-4-1976, stood as under :
“(b) an order passed by an Inspecting Assistant Commissioner under section 154; or”
[76]Inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976.
[77]“or under section 285A” omitted by the Finance Act, 1988, w.e.f. 1-4-1988. Omitted words were earlier inserted by the Direct Taxes (Amendment) Act, 1964, w.e.f. 6-10-1964.
[78]Inserted by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989.
[79]Substituted for “Appellate Assistant Commissioner” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
[80]Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.
[81]Inserted by the Direct Taxes (Amendment) Act, 1964, w.e.f. 6-10-1964.
[82]Substituted for “Income-tax” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
[83]Substituted for “Income-tax” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
[84]Substituted for “Appellate Assistant Commissioner” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
[85]Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.
[86]Substituted for “Appellate Assistant Commissioner” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
[87]Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.
[88]Substituted for “one hundred and twenty-five rupees” by the Finance Act, 1981, w.e.f. 1-6-1981; “one hundred and twenty-five rupees” was substituted for “rupees one hundred” by the Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971.
[89]Omitted by the Taxation Laws (Amendment) Act, 1972, w.e.f. 1-1-1973. Original sub-section was inserted by the
Finance Act, 1964, w.e.f. 1-4-1964. In connection
with this amendment, section 25 of the Taxation Laws (Amendment) Act, 1972 has
made the following independent provision :
“Savings and special provision.—(1) Notwithstanding the omission of sub-section (1A) of section 254 of the Income-tax Act, 1961 (43 of 1961), by section 3 of this Act, every requisition by an appellant for the making of a reference under that sub-section and every reference made under that sub-section before such omission shall be dealt with as if the said section has not been omitted, and, save as aforesaid, no such reference shall be made after such omission.”
[90]Substituted for “Income-tax” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
[91]Substituted for “Commissioner”, ibid.
[92]Words “Chief Commissioner or” omitted by the Finance (No. 2) Act, 1991. The provision will come into force from the date the President gives assent to the Finance (No. 2) Bill 1991.
[93]See also Letter [UO No. F. 38-AD(AT)/71], dated 9-8-1971.
[94]Substituted for “Income-tax” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
[95]Substituted for “forty thousand rupees” by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. Earlier “forty thousand rupees” was substituted for “twenty-five thousand rupees” by the Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971.
[97]Now the Code of Criminal Procedure, 1973 (2 of 1974).
[98]See rule 48 and Form No. 37.
[99]Substituted for “one Hundred and twenty-five rupees” by the Finance Act, 1981, w.e.f. 1-6-1981. “one hundred and twenty-five rupees” was substituted for “rupees one hundred” by the Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971.
[100]Substituted for “Income-tax” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
[101]Substituted by the Finance Act, 1988, w.e.f. 1-6-1988. Prior to its substitution, Explanation, as inserted by the Taxation
Laws (Amendment) Act, 1984, w.e.f. 1-10-1984 and amended
by the Direct Tax Laws (Amendment) Act, 1987, w.e.f.
1-4-1988, read as under:
“Explanation : For the removal of
doubts, it is hereby declared that, for the purposes of this sub-section, an
order passed by the Assessing Officer shall include—
(a) an order of assessment made on the
basis of directions issued by the Deputy Commissioner under section 144A or
section 144B; and
(b) an order made by the Deputy Commissioner in exercise of the powers or in performance of the functions of an Assessing Officer conferred on or assigned to him under clause (a) of sub-section (1) of section 125 or under sub-section (1) of section 125A.”
[102]Inserted by the Finance Act, 1989, with retrospective effect from 1-6-1988.
[103]Substituted for “includes”, ibid.
[104]Inserted by the Finance Act, 1989, with retrospective effect from 1-6-1988.
[105]Inserted by the Finance Act, 1989, with retrospective effect from 1-6-1988.
[106]Substituted for the following by the Taxation Laws
(Amendment) Act, 1984, w.e.f. 1-10-1984:
“(2) No
order shall be made under sub-section (1)-
(a)
To revise an order of reassessment made under section 147, or
(b) after the expiry of two years from the date of the order sought to be revised.”
[107]see also Circular No. 367, dated 26-7-1983 and Letter [F. No. 6/52/68-ITJ] dated 30-7-1970.
[108]Substituted for “Appellate Assistant Commissioner” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
[109]Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.
[110]Inserted, ibid.
[111]Substituted for “Appellate Assistant Commissioner” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
[112]Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.
[113]Substituted for “Appellate Assistant Commissioner” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
[114]Restored to its original provision by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. Earlier, it was substituted by the Direct Tax Laws (Amendment) Act, 1987, with effect from the same date.
[115]Substituted for “Appellate Assistant Commissioner” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
[116]Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.
[117]Substituted for “Income-tax Officer” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
[118]Inserted by the Finance Act, 1990, w.e.f. 1-4-1990. Earlier these words were omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.
[119]Substituted for clause (ii) by the Punjab Reorganisation and Delhi High Court (Adaptation of Laws on Union Subjects) Order, 1968, with retrospective effect from 1-11-1966.
[120]Omitted by the State of
[121]Substituted by the North-Eastern Areas (Reorganisation ) (Adaptation of Laws on Union Subjects) Order, 1974, with retrospective effect from 21-1-1972.
[122]Substituted for “the Laccadive,
Minicoy and Amindivi
Islands” by the Laccadive, Minicoy
and
[123]Inserted by the Punjab Reorganisation and Delhi High Court (Adaptation of Laws on Union Subjects) Order, 1968, with retrospective effect from 1-11-1966.
[124]Inserted by the Taxation Laws (Extension to
[125]*