Income Tax : 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. (29.01.2025)

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 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.