Orders passed u/s 201 due to action u/s 133A are appealable before CIT(A) under e-Appeal Scheme: CBDT
The CBDT has clarified that orders passed under section 201 shall not be considered as assessment orders covered under the exceptions provided in the Board’s order dated 16.06.2023 vide F.No.370149/97/2023-TPL. Therefore, all the appeals against such orders passed under section 201 shall be decided by Joint Commissioner (Appeals) under the e-Appeals Scheme, 2023.
Note
Section 201 is Consequences of failure to deduct or pay
Section 133A is Power of survey.
F. No. 225/17/2025-ITA-II
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
To
All Pr. Chief Commissioners of Income-Tax All Directors General of Income-Tax
Madam/Sir,
Room No.245A, North Block, New Delhi, dated January, 2025
Subject: Clarification regarding orders u/s 201 of the Income-tax Act, 1961 under e-Appeals Scheme, 2023 -reg
Central Board of Direct Taxes (‘the Board’) issued an order 246(6) of the Income-tax Act, 1961 (‘the Act’) dated 16.06.2023 vide F.No.370149/97/2023-TPL specifying the scope of the e-Appeals Scheme, 2023 notified vide Notification No.33/2023 dated May, 2023 in F.No.370142/10/2023-TPL.
Query has been received in the Board regarding whether orders 201 of the Act made in pursuance of any action under section 133A of the Act shall fall under the exceptions provided at point (ii) (3) of the first para of the Board’s order dated 16.06.2023 vide F.No.370149/97/2023-TPL.
- The matter was examined by the Board and it is hereby clarified that orders u/s 201 of the Act shall not be considered as assessment orders covered under the exceptions provided in the first para of the aforesaid Board’s order dated 16.06.2023 vide F.No.370149/97/2023-TPL.
Therefore, all the appeals against such orders 201 of the Act shall be decided by Joint Commissioner (Appeals) under the e-Appeals Scheme, 2023.
- This clarification may be brought to the attention of all concerned.
Encl: as above
(Dr. Castro Jayaprakash.T)
Under Secretary to the Government of India