Appeal & Revision Appeal and Revision Related Provisions VisaVis Finance Bill, 2025

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The Tax Publishers Finance Bill, 2025-- Appeal & Revision Appeal and Revision Related Provisions Vis-a-Vis Finance Bill, 2025 TaxPub Creative Cell The amendments proposed by the Finance Bill, 2025 in relation to provisions dealing with Appeal and Revision proceedings are being discussed in this write-up. 1. Section 246A providing appealable orders before Commissioner (Appeals) amended Section 246A of the Income-tax Act is relating to appealable orders before Commissioner (Appeals). The existing clause (ja) of sub-section (1) of the said section provides that an order of imposing or enhancing penalty under sub-section (1A) of section 275 may be appealed before the Commissioner (Appeals). SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

Finance Bill, 2025-- Appeal & Revision

Appeal and Revision Related Provisions Vis-a-Vis Finance Bill, 2025

TaxPub Creative Cell

The amendments proposed by the Finance Bill, 2025 in relation to provisions dealing with Appeal and Revision proceedings are being discussed in this write-up.

1. Section 246A providing appealable orders before Commissioner (Appeals) amended

Section 246A of the Income-tax Act is relating to appealable orders before Commissioner (Appeals). The existing clause (ja) of sub-section (1) of the said section provides that an order of imposing or enhancing penalty under sub-section (1A) of section 275 may be appealed before the Commissioner (Appeals).