Held that\u00a0 the assessee can file appeals before the Commissioner (Appeals) only against the orders passed under specific sections mentioned in section\u00a0246A\u00a0of the\u00a0Income-tax Act, 1961. The assessee had filed appeal against the letter of the ITO to the assessee for recovery of the outstanding demand under section\u00a0234E\u00a0of the Act. Since the letter of the ITO was not mentioned in section\u00a0246A\u00a0of the Act, it was not an appealable order for the purpose of section\u00a0246A\u00a0of the Act. The Commissioner (Appeals) had rightly dismissed the appeal of the assessee as not maintainable.(AY.2013-14, 2014-15, 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 246A : Appeal-Commissioner (Appeals)-Appealable orders-Only those specifically mentioned in Section-Fee-Default in furnishing the statements–Letter of ITO to assessee for recovery of outstanding demand-Not appealable. [S.234E] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-50082","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-d1M","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50082","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=50082"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50082\/revisions"}],"predecessor-version":[{"id":50083,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50082\/revisions\/50083"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=50082"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=50082"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=50082"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}