Non Appealable decisions and orders :

Section 93 lays down that certain types of decisions or orders shall not be appealable, notwithstanding anything to the contrary in any provision of the Act.

These are as under :-
(a) An order of the competent authority for transfer of proceeding from one officer to another;

(b) An order pertaining to the seizure or retention of books of account, register and other documents; or

(c) An order sanctioning prosecution under the Act; or

(d) An order passed under section 55 (payment of tax in instalments).