Notification No. 2044 — Any assessee (other than a company) aggrieved by any of the following orders (other than t

What this is

Notification No. 2044 was published on 4 June 1979. Its subject is Any assessee (other than a company) aggrieved by any of the following orders (other than the orders specified in clauses (b) to (h directed under section 246.

This amends the Income-tax Rules. What it changes is the Rules, not the Act — and a rule can never take away what the section gives.

What it does

Under clause (i) of sub-section (2) of section 246 of the Income-tax Act, 1961, and in supersession of the Board's notification No. 2381 (F. No. 279/42/77-ITJ) dated 7 July 1979, the Central Board of Direct Taxes, having regard to the nature of the cases, the complexities involved and other relevant considerations, directs that an assessee other than a company shall appeal to the Commissioner of Income-tax (Appeals), and not to the Appellate Assistant Commissioner, against two classes of orders. The first is an order against a person other than a company mentioned in clause (31) of section 2 where the assessee denies his liability to be assessed, or an order of assessment under sub-section (3) of section 143 or under section 144 where he objects to the income assessed, the tax determined, the loss computed or the status, and the income so assessed or the loss so computed exceeds one lakh rupees. The second is an order specified in clauses (d) to (o) of sub-section (1) of section 246 in the case of the same persons. Orders specified in clauses (b) to (h) of sub-section (2) of section 246 are excluded.

Who it reaches

assessees other than companies with assessed income or computed loss above one lakh rupees
Commissioners of Income-tax (Appeals) taking such appeals
Appellate Assistant Commissioners, from whom these appeals are drawn away

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.246	s.356

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

In exercise of the powers conferred by clause (i) of sub-section (2) of section 246 of the Income-tax Act, 1961 (43 of 1961), and in supersession of the Notification of the Central Board of Direct Taxes No. 2381 (F. No. 279/42/ 77-ITJ), dated the 7th July, 1979, the Central Board of Direct Taxes, having regard to the nature of the cases, the complexities involved and other relevant considerations, hereby directs that any assessee (other than a company) aggrieved by any of the following orders (other than the orders specified in clauses (b) to (h) (both inclusive) of sub-section (2) of section 246 of the said Act) shall appeal to the Commissioner of Income-tax (Appeals) against such order, namely :----

(i) an order against the assessee, being a person (other than a company) mentioned in section 2(31) of the said Act, where the assessee denies his liability to be assessed under the said Act or any order of assessment under sub-section (3) of section 143 or section 144 of the said Act, and the assessee objects to the amount of income assessed, or to the amount of tax determined, or to the amount of loss computed, or to the status under which he is assessed, and the amount of income so assessed or the amount of loss so computed exceeds one lakh rupees;

(ii) an order specified in clauses (d) to (o) (both inclusive) of sub-section (1) of section 246 of the said Act in the case of persons or classes of persons referred to in (i) above.

[No. 2845 (F. No. 279/42/78-ITJ)

What to watch

The notification gives no date of commencement on the face of the text; it supersedes the Board's notification dated 7 July 1979.
The threshold is one lakh rupees of income assessed or loss computed, and it is the figure as assessed, not as returned, that governs the forum.
Orders specified in clauses (b) to (h) of sub-section (2) of section 246 are expressly outside the direction.
Where the first limb is satisfied for a person, orders in clauses (d) to (o) of sub-section (1) of section 246 in his case also go to the Commissioner (Appeals).

Where you meet it

In choosing the appellate forum on receipt of an assessment order under sub-section (3) of section 143 or section 144, and in an objection that an appeal has been filed before the wrong authority.

An example

Ours, not the Board’s: a worked case built from the rule the instrument sets, to show how it falls out.

A firm assessed under sub-section (3) of section 143 at an income of Rs. 1,20,000 which objects to the amount assessed must appeal to the Commissioner of Income-tax (Appeals); had the assessed income been Rs. 90,000 the appeal would not fall within this direction.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Notification No. 821 — Amendment of the Income-tax Rules under section 120 of the Income-tax Act, 1961 31 March 2000
S.O. 2682 — Consequent to the transfer of the charge of Commissioner of Income-tax (Appeals)-VII, Calcutta, from the region of the C 26 November 1998
S.O. 2118 — Consequent to the transfer of the charge of Commissioner of Income-tax (Appeals)-XIII, Calcutta, from the region of the 18 September 1998
S.O. 2116 — Amendment of the Income-tax Rules under section 120 of the Income-tax Act, 1961 28 August 1998
Circular No. 668 — 900. Clarification regarding date of limitation for filing appeals 20 October 1993
Circular No. 269 — 1250. Queries regarding jurisdictional problems in regard to interpretation of sub-section (2) and scope of Board’s noti 29 April 1980

← Notification No. 2701 · Notification No. 3948 →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.