Amendment of section 253.
72. In section 253 of the Income-tax Act, in sub-section (1), after clause (c), the following clause shall be inserted with effect from the 1st day of October, 2009, namely:—
"(d) an order passed by an Assessing Officer under sub-section (3) of section 143 in pursuance of the directions of the Dispute Resolution Panel or an order passed under section 154 in respect of such order.".
Notes on Clauses:
Clause 72 of the Bill seeks to amend section 253 of the Incometax Act relating to appeals to the Appellate Tribunal.
It is proposed to insert a new clause after clause (c) of subsection (1) so as to provide that an order passed by an Assessing Officer under sub-section (3) of section 143 in pursuance of directions of the Dispute Resolution Panel or an order passed under section 154 in respect of such order is appealable to the Appellate Tribunal under the said section. The proposed amendment is consequential in nature.
This amendment will take effect from 1st October, 2009.
