Income-tax Act, 1961
Section - 246 - Appealable orders before Joint Commissioner Appeals
CHAPTER XXAPPEALS AND REVISIONA.-Appeals to the 60[Joint Commissioner (Appeals)] and Commissioner (Appeals)61[Appealable orders before Joint Commissioner (Appeals).246. (1) Any assessee aggrieved by any of the following orders of an Assessing Officer (below the rank of Joint Commissioner) may appeal to the Joint Commissioner (Appeals) against-
| (a) | - | an order being an intimation under sub-section (1) 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; |
| (c) | - | an order being an intimation under sub-section (1) of section 200A; |
| (d) | .... To read the full section download the app from Google Play store
24 October 2026
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