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Appeal
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Filing of appeal before CIT(A)
U/s 246A:
Against the order passed by the Assessing Officer (AO) u/s 143(1), 143(3), 147, 154, 201, 271 etc.
U/s 248:
Against the order passed by the Assessing Officer (AO) u/s 195
Non - appealable orders (Orders Not specified u/s 246A)
- Order passed by AO u/s 197(1) [No deduction of TDS or deduction at lower rates]
- Interest charged u/s. 220(2)
- Order of Refusal to grant stay of demand.
- No objection by the assessee to the rectification of assessment order
- Rectification u/s. 154 made on assessee’s consent
- Orders with agreed additions
- Assessment made on an agreed basis
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