Orders Passed u/s 201 in Pursuance of Action u/s 133A Are Appealable Before CIT(A) Under e-Appeal Scheme | CBDT

Order F. No. 225/17/2025-ITA-II, dated 28-01-2025

The Central Board of Direct Taxes (CBDT) issued an order u/s 246(6) of the Income-tax Act, 1961, dated 16.06.2023 vide F.No. 370149/97/2023-TPL specifying the scope of the e-Appeals Scheme, 2023.

In the said order, the Central Board of Direct Taxes (CBDT) specifies that all appeals under Section 246 or Section 246A of the Act shall be processed under the e-Appeals Scheme, 2023, except for assessments arising from actions taken under Section 133A of the Act.

A query has been received in the Board regarding whether orders under section 201 made in pursuance of any action under section 133A shall fall under the exceptions.

The CBDT has clarified that orders under section 201 of the Income-tax Act shall not be considered assessment orders covered under the exceptions provided by the said order. Accordingly, all the appeals against such orders under section 201 shall be decided by the Joint Commissioner (Appeals) under the e-Appeals Scheme, 2023.

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