March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 247 : Appeal by partner

247. [Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 246A : Appealable orders before Commissioner (Appeals)

246A. (1) Any assessee or any deductor 21[or any collector] aggrieved by any of the following orders (whether made before or after the appointed day) may appeal to the Commissioner […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 246 : 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 […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 245V : Procedure of Authority

245V. The Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure in all matters arising out of the exercise of its powers under […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 245U : Powers of the Authority

245U. (1) The Authority shall, for the purpose of exercising its powers, have all the powers of a civil court under the Code of Civil Procedure, 1908 (5 of 1908) […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 245T : Advance ruling to be void in certain circumstances

245T. (1) Where the Authority finds, on a representation made to it by the Principal Commissioner or Commissioner or otherwise, that an advance ruling pronounced by it under sub-section (6) […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 245S : Applicability of advance ruling

245S. (1) The advance ruling pronounced by the Authority under section 245R shall be binding only— (a) on the applicant who had sought it; (b) in respect of the transaction […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 245RR : Appellate authority not to proceed in certain cases

245RR. No income-tax authority or the Appellate Tribunal shall proceed to decide any issue in respect to which an application has been made by an applicant, being a resident, under […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 245R : Procedure on receipt of application

245R. (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the Principal Commissioner or Commissioner and, if necessary, call upon him to […]
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