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TypeBare Act JurisdictionCentral Government

Finance Act, 2012, (Central) Section 89

Amendment of Section 246a

~2 min read
https://sooperkanoon.com/act/63733

Bare act section · Research

About this section

Finance Act, 2012, (Central) Section 89 is part of Finance Act, 2012, (Central) - Amendment of Section 246a. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 246A of the Income-tax Act, in sub-section (1),--

(i) for the words "Any assessee aggrieved", the words "Any assessee or any deductor aggrieved" shall be substituted with effect from the 1st day of July, 2012;

(ii) in clause (a),--

(I) for the words and figures "section 143, where the assessee objects", the words, figures, brackets and letter "section 143 or sub-section (1) of section 200A, where the assessee or the deductor objects" shall be substituted with effect from the 1st day of July, 2012;

(II) for the words "except an order passed in pursuance of directions of the Dispute Resolution Panel", the brackets, words, figures and letters "[except an order passed in pursuance of directions of the Dispute Resolution Panel or an order referred to in sub-section (12) of section 144BA]" shall be substituted with effect from the 1st day of April, 2013;

(iii) in clause (b), for the words "except an order passed in pursuance of directions of the Dispute Resolution Panel", the brackets, words, figures and letters "[except an order passed in pursuance of directions of the Dispute Resolution Panel or an order referred to in sub-section (12) of section 144BA]" shall be substituted with effect from the 1st day of April, 2013;

(iv) in clause (ba),--

(I) for the words, figures and letter "under section 153A", the words, figures, letter and brackets "under section 153A [except an order passed in pursuance of directions of the Dispute Resolution Panel]" shall be substituted with effect from the 1st day of October, 2009;

(II) for the words "Dispute Resolution Panel", the words, brackets, figures and letter, "Dispute Resolution Panel or an order referred to in sub-section (12) of section 144BA" shall be substituted with effect from the 1st day of April, 2013;

(v) after clause (ba), the following clause shall be inserted with effect from the 1st day of July, 2012, namely:--

"(bb) an order of assessment or reassessment under sub-section (3) of section 92CD;";

(vi) in clause (c), after the words "either of the said sections", the words, brackets, figures and letters "except where it is in respect of an order referred to in sub-section (12) of section 144BA" shall be inserted with effect from the 1st day of April, 2013.

(vii) in clause (i), in sub-clause (B), after the word, figures and letters "section 271 AAA", the word, figures and letters ", section 271AAB" shall be inserted with effect from the 1st day of July, 2012.

Frequently asked questions

What does Finance Act, 2012, (Central) Section 89 provide?

Section Section 89 of the Finance Act, 2012, (Central) (Amendment of Section 246a) is reproduced on this page as part of the Finance Act, 2012, (Central). Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance Act, 2012, (Central) Section 89?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2012, (Central) Section 89. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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