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Bar on appeal against certain orders

67.No appealorrevision shall lie against -

(a)a notice issued under this Act calling upon a person for audit or assessment or for any other purposes including for recording statements; or

(b)a notice issued under this Act asking to show cause as to why the penalty for an offence under this Act should not be levied; or

(c)a notice providing an opportunity of being heard as required under this Act; or

(d)any order pertaining to seizure or retention of accounts books; or

(e)any order issued under section 74; or

(f)any order issued under sub-section (1) of section 87; or

(g)a direction to maintain certain accounts or furnish certain information, statements, statistics or return; or

(h) any guidelines formulated, instructions issued or directions given by the Commissioner for carrying out any purposes of this Act.

Reference copy from the firm’s resource library, saved on 26 October 2026. Laws, rates and notifications change — for the current position on your matter, please talk to us. Back to the Knowledge Bank.