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U/s 246A:
Against the order passed by the Assessing Officer (AO) u/s 143(1), 143(3), 147, 154, 201, 271 etc.

U/s 248:
Against the order passed by the Assessing Officer (AO) u/s 195

Order passed u/s	Note
143(1) or (1B), 200A(1) or 206CB(1)	An intimation, where assessee objects to the making of adjustments in return of income or statement of TDS or TCS
143(3)	Scrutiny assessment
144	Best judgment assessment
147	Income escaping assessment
153A , 153C	Assessment or reassessment in search cases
92CD(3)	Order passed on modified return filed in accordance with and limited to the advance pricing agreement
154, 155	Relating to rectification
270 to 275	Penalty orders under Chapter XXI
201	Treating the assessee deemed to be assessee in default for failure to deduct the whole or any part of the tax or pay tax after deduction
206C(6A)	Treating the assessee deemed to be assessee in default for failure to collect the whole or any part of the tax or after collecting, fails to pay the tax.
170(2) or (3)	Relating to assessment on successor

Order passed by AO u/s 197(1) [No deduction of TDS or deduction at lower rates]

Interest charged u/s. 220(2)

Order of Refusal to grant stay of demand.

No objection by the assessee to the rectification of assessment order

Rectification u/s. 154 made on assessee’s consent

Orders with agreed additions

Assessment made on an agreed basis