Section 246A of Income Tax Act 1961 provides exhaustive list of A.Os orders which are appealable.
But in simple terms , one should know that appeal can be filed against
1.intimation u/s 143(1) served on you.
2. Assessment order passed by A.O
3. Penalty orders
4. Any other order passed by A.O
The exhaustive list given in section 246A is as under :
1. An order against the assessee where the assessee denies his liability to be assessed under this Act or any order of assessment under section 143(3) except an order passes in pursuance of directions of the Dispute Resolution Panel or section 144, where the assessee objects to the income assessed, or to the amount of tax determined, or to the amount of loss computer, or to the status under which he is assessed.
2. An order of assessment or re-assessment under section 147 except an order passed in pursuance of directions of the Dispute Resolution Panel.
3. An order of assessment or re-assessment under section 153A.
4. An order made under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections.
5. An order made under section 163 treating the assessee as the agent of non-resident.
6. An order made under sub-section (2) or sub-section (3) of section 170 i.e. the order of the Assessing Officer on succession of Business or Profession.
7. An order made under section 171 i.e. order of an Assessing officer refusing to make partition of HUF.
8. An order imposing a penalty made by the Assessing Officer.
9. An order made under section 201 i.e. order imposing penalty and interest for failure to deduct or failure to pay the tax deducted at source.
10. An order passed by Joint Commissioner under clause (ii) of sub-section (3) of section 115VP.
11. An order imposing or enhancing penalty under sub-section (1A) of section 275.
12. An order of penalty under section 271AAA.
13. An order under section 206C(6A) declaring the assessee as assessee in default for failure to collect or failure to pay tax collected at source.
Accordingly, if any order does not find place in any of the clauses of section 246A, the same becomes a non appealable order and the assessee has to exercise certain other options to protect himself against such order.