ThynkTax /Tax Reference /IT Act 2025 /§289 · was § 246A

Appealable orders before CIT(A)

Section 289, Income Tax Act 2025·Effective 1 April 2026·Live · API confirms § 289

Orders against which an assessee can appeal to the Commissioner of Income Tax (Appeals): assessment orders, penalty orders, TDS orders, etc. First appellate authority.

Key provisions

  • Orders against which an assessee can appeal to the Commissioner of Income Tax (Appeals): assessment orders, penalty orders, TDS orders, etc. First appellate authority.

Use via API

GET/v1/tax-law/sections/by-2025-ref/289
Programmatic access - free, no signup required. ISR-cached for 24 hours.
REQUEST · cURL
curl https://api.thynktax.com/v1/tax-law/sections/by-2025-ref/289
RESPONSE · 200 OK
{
  "act_2025_ref": "289",
  "old_reference": "Section 246A, Income Tax Act 1961",
  "title": "Appealable orders before CIT(A)",
  "category": "Section",
  "limit_or_rate": "-",
  "applicable_to": "-",
  "effective_from": "2026-04-01"
}