Bare Act Search Results
Home Bare Acts Phrase: section 246Finance Act, 1992 Section 83
Title: Amendment of Section 246
State: Central
Year: 1992
In section 246 of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 1993, - (a) in clause (g), the following words, figures and letters shall be inserted at the end, namely :- "in respect of any assessment for the assessment year commencing on or before the 1st day of April, 1992"; (b) in clause (h), the following words, figures and letters shall be inserted at the end, namely :- "in respect of any assessment for the assessment year commencing on or before the 1st day of April, 1992".
View Complete Act List Judgments citing this sectionFinance Act, 1988 Section 43
Title: Amendment of Section 246
State: Central
Year: 1988
In section 246 of the Income-tax Act, - (a) in sub-section (1), in clause (o), in sub-clause (iva), after the word, figures and letter "section 272B", the words, figures and letters "or section 272BB" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 1987; (b) in sub-section (2), in clause (a), the words, figures and letters "or an order under section 104, as it stood immediately before the 1st day of April, 1988, in respect of any assessment for the assessment year commencing on the 1st day of April, 1987 or any earlier assessment years, made against the assessee, being a company" shall be inserted at the end.
View Complete Act List Judgments citing this sectionFinance Act, 2000 Section 65
Title: Amendment of Section 246
State: Central
Year: 2000
In section 246 of the Income-tax Act, with effect from the 1st day of June, 2000,- (a) in sub-section (1), after the words and brackets "Deputy Commissioner (Appeals)", the words, figures and letters "before the 1st day of June, 2000" shall be inserted; (b) after sub-section (1), the following sub-section shall be inserted, namely:- "(1A) Notwithstanding anything contained in sub-section (1), every appeal filed, on or after the 1st day of October, 1998 but before the 1st day of June, 2000, before the Deputy Commissioner (Appeals) and any matter arising out of or connected with such appeal and which is so pending shall stand transferred to the Commissioner (Appeals) and the Commissioner (Appeals) may proceed with such appeal or matter from the stage at which it was on that day."; (c) in sub-section (2), after the words and brackets "Commissioner (Appeals)", the words, figures and letters "before the 1st day of June, 2000" shall be inserted.
View Complete Act List Judgments citing this sectionFinance Act 1994 Section 46
Title: Amendment of Section 246
State: Central
Year: 1994
In section 246 of the Income-tax Act, with effect from the 1st day of June, 1994, - (a) in sub-section (1), in clause (a), after the words "under this Act", the words, brackets, figures and letter ", or an intimation under sub-section (1) or sub-section (1B) of section 143, where the assessee objects to the making of adjustment," shall be inserted; (b) in sub-section (2), in clause (a), for the words, brackets and figure "an order specified in sub-section (1) where such order", the words, brackets and figure "an intimation or order specified in sub-section (1) where such intimation is sent or such order" shall be substituted.
View Complete Act List Judgments citing this sectionFinance Act 1979 Section 21
Title: Amendment of Section 246
State: Central
Year: 1979
.....namely :- "(a) an order specified in clauses (b) to (h) (both inclusive) and clauses (l) to (o) (both inclusive) of sub-section (1) or an order under section 104, made against the assessee, being a company;"; (ii) clauses (d) and (e) shall be omitted; (b) after sub-section (3) and before the Explanation, the following sub-sections shall be inserted, namely :- "(4) Every appeal against an order specified in clauses (b) to (h) (both inclusive) and clauses (l) to (o) (both inclusive) of sub-section (1) made against the assessee, being a company, which is pending immediately before the 1st day of June, 1979 before an Appellate Assistant Commissioner and any matter arising out of or connected with such appeal and which is so pending shall stand transferred on that day to the Commissioner (Appeals) and the Commissioner (Appeals) may proceed with such appeal or matter from the stage at which it was on that day : Provided that the appellant may demand that before proceeding further with the appeal or matter, the previous proceeding or any part thereof be reopened or that he be reheard. (5) Notwithstanding anything contained in sub-section (1), the Board may, by order.....
View Complete Act List Judgments citing this sectionFinance Act,1990 Section 41
Title: Amendment of Section 246
State: Central
Year: 1990
In section 246 of the Income-tax Act, - (a) in sub-section (1), in clause (l), in sub-clause (ii), the words, figures and letters "section 271C, section 271D, section 271E," shall be omitted; (b) in sub-section (2), after clause (e), the following clause shall be inserted, namely :- "(ee) an order made by a Deputy Commissioner imposing a penalty under section 271C, section 271D or section 271E;".
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 246 to 251
Title: A.appeals to the Deputy Commissioner (Appeals) and Commissioner (Appeals)
State: Central
Year: 1961
1 [A.-Appeals 2 [***] to the Deputy Commissioner (Appeals) and Commissioner (Appeals) ________________________ 1. Substituted for the heading and section 246 by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. Prior to its substitution sub-heading along with section 246 were amended by the Finance Act, 1964, w.e.f. 1-4-1964, Finance Act, 1966, w.e.f. 1-4-1967, Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971, Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976, Finance (No. 2) Act, 1977, w.e.f. 10-7-1978, Finance Act, 1979, w.e.f. 1-6-1979, Taxation Laws (Amendment) Act, 1984, w.e.f. 1-10-1984, Finance Act, 1984, w.e.f. 1-4-1985, Finance Act, 1987, w.e.f. 1-4-1988 and Finance Act, 1988, with retrospective effect from 1-4-1988/1-6-1987. 2. "or applications" omitted by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989.
View Complete Act List Judgments citing this sectionFinance (No. 2) Act, 1998 Section 49
Title: Insertion of New Section 246a
State: Central
Year: 1998
.....1992 or any earlier assessment year; (i) an order made under section 237; (j) an order imposing a penalty under-- (A) section 221; or (B) section 271, section 271, section 271F, section 272AA or section 272BB. (C) section 272, section 272B or section 273 as they stood immediately before the 1st day of April, 1989, in respect of an assessment for the assessment year commencing on the 1st day of April, 1988, or any earlier assessment year. (k) an order of assessment made by an Assessing Officer under clause (c) of section 158BC, in respect of search initiated under section 132 or books of account, other documents or any assets requisitioned under section 132A on or after the 1st day of January, 1997; (l) an order imposing a penalty under sub-section (2) of section 158NNFA; (m) an order imposing a penalty under section 271B or section 271BB. (n) an order made by a Deputy Commissioner imposing a penalty under section 271C, section 271D or section 271E; (o) an order made by a Deputy Commissioner or a Deputy Director imposing a penalty under section 272A; (p) an order made by a Deputy Commissioner imposing a penalty under section 272AA; (q) an order imposing.....
View Complete Act List Judgments citing this sectionFinance Act 1994 Section 37
Title: Amendment of Section 143
State: Central
Year: 1994
In section 143 of the Income-tax Act, in the Explanation, for the word and figures "section 264", the words and figures "sections 246 and 264" shall be substituted with effect from the 1st day of June, 1994.
View Complete Act List Judgments citing this sectionFinance Act, 2000 Section 69
Title: Amendment of Section 267
State: Central
Year: 2000
In section 267 of the Income-tax Act, after the words and figures "an appeal under section 246", the words, figures and letter "or section 246A" shall be inserted with effect from the 1st day of June, 2000.
View Complete Act List Judgments citing this section- << Prev.
- Next >>
Sign-up to get more results
Unlock complete result pages and premium legal research features.
Start Free Trial