Filing of Appeal with CIT

Following are the orders against which an appeal can be filed before CIT (Appeals):

• Intimations issued under section 143(1)/(1B) where any adjustments have been made to income offered for tax in the ITR
• Orders passed against the taxpayer in a case where the taxpayer denies the liability to be asse0073sed under Income Tax Act
• Intimation issued u/s 200A(1) where adjustments are made in the filed statement
• Assessment order passed under section 143(3) except in case of an order passed in pursuance of directions of the Dispute Resolution Panel
• An assessment order passed under section 144
• Order of Assessment, Re-assessment or Re-computation passed after reopening the assessment under section 147except an order passed in pursuance of directions of the Dispute Resolution Panel
• An order referred to in section 150
• An order of assessment or reassessment passed under section 153A or under section 158BC in case of search/seizure
• Order made under section 92CD (3)
• Rectification order passed under section 154 or under section 155
• Order passed under section 163 treating the taxpayer as agent of non-resident
• Order passed under section 170(2)/ (3) assessing the successor of the business in respect of income earned by the predecessor
• Order passed under section 171 recording the finding about partition of a HUF
• Order passed by Joint Commissioner under section 115VP(3) refusing approval to opt for tonnage-tax scheme to qualifying shipping companies
• Order passed under section 201(1)/206C (6A) deeming person responsible for deduction of tax at source as assessee-in-default due to failure to deduct tax at source or to collect tax at source or to pay the same to the credit of the Government
• Order determining refund passed under section 237
• Order imposing penalty under Income Tax Act