Orders Passed u/s 201 in Pursuance of Action u/s 133A Are Appealable Before CIT(A) Under e-Appeal Scheme | CBDT
- Blog|News|Income Tax|
- < 1 minute
- By Taxmann
- |
- Last Updated on 31 January, 2025
Latest from Taxmann
Order F. No. 225/17/2025-ITA-II, dated 28-01-2025
The Central Board of Direct Taxes (CBDT) issued an order u/s 246(6) of the Income-tax Act, 1961, dated 16.06.2023 vide F.No. 370149/97/2023-TPL specifying the scope of the e-Appeals Scheme, 2023.
In the said order, the Central Board of Direct Taxes (CBDT) specifies that all appeals under Section 246 or Section 246A of the Act shall be processed under the e-Appeals Scheme, 2023, except for assessments arising from actions taken under Section 133A of the Act.
A query has been received in the Board regarding whether orders under section 201 made in pursuance of any action under section 133A shall fall under the exceptions.
The CBDT has clarified that orders under section 201 of the Income-tax Act shall not be considered assessment orders covered under the exceptions provided by the said order. Accordingly, all the appeals against such orders under section 201 shall be decided by the Joint Commissioner (Appeals) under the e-Appeals Scheme, 2023.
Click Here To Read The Full Update
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
