alleryStart learning →A section 154 or 155 order is appealable when it:
AMerely corrects a typing slip
BEnhances assessment or cuts refund
CExtends the filing due date
DRecords a family partition
Answer & Solution
Correct answer: B. Enhances assessment or cuts refund
The appealable orders include rectification orders that enhance the assessment or reduce a refund, or refuse the assessee's claim.
Keep practising Appeals, Revision and Dispute Resolution
Browse all Appeals, Revision and Dispute Resolution questions for CA Final, or explore more Taxation topics.
Related questions
What is an advance ruling?Section 147 relates to assessment of which kind of income?An assessment under section 144 is known as what kind of assessment?An appeal lies to which court from a High Court judgment in an income-tax matter?An order treating a person as agent of a non-resident is made under which section?A notice of demand after an enhancing section 154 amendment is deemed issued under which sAfter an assessment-reducing amendment, the officer must:On a mistake the assessee reports under section 154: