CS Professional · Advanced Direct Tax Laws and Practice · Appeals
An Assessing Officer below the rank of Joint Commissioner passes an assessment order under section 279 of the Income-tax Act, 2025, but only with the prior approval of an Additional Commissioner, an authority above the rank of Deputy Commissioner. Which statement is correct regarding appeals under section 356?
No appeal lies before the Joint Commissioner (Appeals). Although section 279 orders are appealable under section 356(1)(c), section 356(2) bars such an appeal when the order is passed by or with prior approval of an authority above the rank of Deputy Commissioner.
- AThe assessee must appeal to the Joint Commissioner (Appeals), because the order is under section 279
- BThe assessee may appeal to the Joint Commissioner (Appeals) only if the Board transfers the appeal
- CNo appeal can be filed before the Joint Commissioner (Appeals), because the order was passed with prior approval of an authority above the rank of Deputy CommissionerCorrect
- DThe assessee may appeal to the Joint Commissioner (Appeals), but the approving authority must be heard
Explanation
Section 356(1)(c) lists section 279 assessment orders as appealable, but section 356(2) bars an appeal before the Joint Commissioner (Appeals) where the order is passed by or with the prior approval of an authority above the rank of Deputy Commissioner. Approval by an Additional Commissioner triggers this bar, so the first option ignores sub-section (2).
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