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Section 253 - Appeals to the Appellate Tribunal - Income-tax Act, 1961Extract ..... ion (5) of section 80G or under section 263 or under section 270A or under section 271 or under section 272A or an order passed by him under section 154 amending any such order; or (ii) a Principal Chief Commissioner or Chief Commissioner or a Principal Director General or Director General or a Principal Director or Director under section 263 or under section 272A or an order passed by him under section 154 amending any such order; or] 30[(d) an order passed by an Assessing Officer under sub-section (3) of section143 or 31[section 147 or section 153A or section 153C] in pursuance of the directions of the Dispute Resolution Panel or an order passed under section 154 in respect of such order.] 35[***] 36[(e) an order passed by an Assessing Officer under sub-section (3) of section 143 or section 147 or section 153A or section 153C with the approval of the 37[Principal Commissioner or] Commissioner as referred to in sub-section (12) of section 144BA or an order passed under section 154 or section 155 in respect of such order.] 38[(f) an order passed by the prescribed authority under 44[ sub-clause (iv) or sub- clause (v) or ] sub-clause (vi) or sub-clause (via) of clause (23C) of secti ..... x x x x x Extracts x x x x x Section 253 - Appeals to the Appellate Tribunal - Income-tax Act, 1961 x x x x x Extracts x x x x x ..... es is more than one hundred thousand rupees but not more than two hundred thousand rupees, one thousand five hundred rupees, (c) where the total income of the assessee, computed as aforesaid, in the case to which the appeal relates is more than two hundred thousand rupees, one per cent of the assessed income, subject to a maximum of ten thousand rupees, 28[(d) where the subject matter of an appeal relates to any matter, other than those specified in clauses (a), (b) and (c), five hundred rupees:] 43[Provided that no fee shall be payable in the case of an appeal referred to in sub-section (2), or, sub-section (2A) as it stood before its amendment by the Finance Act, 2016, or, a memorandum of cross objections referred to in subsection (4).] (7) An application for stay of demand shall be accompanied by a fee of five hundred rupees.] 49[(8) The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of appeal to the Appellate Tribunal under sub-section (2), so as to impart greater efficiency, transparency and accountability by- (a) optimising utilisation of the resources through economies of scale and functional specialisation; (b) introducing a ..... x x x x x Extracts x x x x x Section 253 - Appeals to the Appellate Tribunal - Income-tax Act, 1961 x x x x x Extracts x x x x x ..... itted words were earlier inserted by the Direct Taxes (Amendment) Act, 1964, w.e.f. 6-10-1964. 15. Inserted by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. 16. Substituted for "Appellate Assistant Commissioner" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 17. Inserted by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. 18. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 19. Inserted by the Direct Taxes (Amendment) Act, 1964, w.e.f. 6-10-1964. 20. Substituted for "Income-tax" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 21. Inserted by the Finance Act, 1995, w.e.f. 1-7-1995. 22. Substituted for "Income-tax" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 23. Substituted for "Appellate Assistant Commissioner" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 24. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 25. Substituted for "Appellate Assistant Commissioner" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 26. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 27. Substituted for sub-section (6) by the ..... x x x x x Extracts x x x x x Section 253 - Appeals to the Appellate Tribunal - Income-tax Act, 1961 x x x x x Extracts x x x x x ..... the time specified in sub-section (3). 35. Omitted vide Finance Act, 2013, w.e.f. 01-04-2013, before it was read as: “32[(e) an order passed by an Assessing Officer under sub-section (3) of section 143 or section 147 or section 153A or section 153C with the approval of the Commissioner as referred to in sub-section (12) of section 144BA or an order passed under section 154 or section 155 in respect of such order];” 36. Inserted vide Finance Act, 2013, w.e.f. 1st day of April, 2016. 37. Inserted vide THE FINANCE (No. 2) ACT, 2014 w.e.f. 1st day of June, 2013. 38. Inserted vide THE FINANCE ACT, 2015 w.e.f. 1st day of June, 2015 39. Insertedvide THE FINANCE ACT, 2016 w.e.f. 1st day of April, 2017 40. Insertedvide THE FINANCE ACT, 2016 w.e.f. 1st day of April, 2017 41. Sub-section (2A) and sub-section (3A) omitted vide THE FINANCE ACT, 2016 w.e.f. 1st day of June, 2016, before it was read as, "33[(2A) The 37[Principal Commissioner or] Commissioner may, if he objects to any direction issued by the Dispute Resolution Panel under sub-section (5) of section 144C in respect of any objection filed on or after the 1st day of July, 2012, by the assessee under sub-section (2) o ..... x x x x x Extracts x x x x x Section 253 - Appeals to the Appellate Tribunal - Income-tax Act, 1961 x x x x x Extracts x x x x x ..... CERTAIN PROVISIONS) ACT, 2020 dated 29-09-2020 w.e.f. 01-04-2021 before it was read as "47[under section 12AA]" 49. Inserted vide THE TAXATION AND OTHER LAWS (RELAXATION AND AMENDMENT OF CERTAIN PROVISIONS) ACT, 2020 dated 29-09-2020 w.e.f. 01-11-2020 50. Substituted vide Finance Act, 2022 w.e.f. 01-04-2022 before it was read as "2022" 51. Inserted vide THE FINANCE ACT, 2023 dated 31-03-2023 w.e.f. 01-04-2023 52. Inserted vide THE FINANCE ACT, 2023 dated 31-03-2023 w.e.f. 01-04-2023 53. Substituted vide THE FINANCE ACT, 2023 dated 31-03-2023 w.e.f. 01-04-2023 before it was read as, "(c) an order passed by a 37[Principal Commissioner or] Commissioner 10[48[under section 12AA or section 12AB] 11[or under clause (vi) of sub-section (5) of section 80G] or] under section 263 40[or under section 270A] 12[or under section 271] 13[or under section 272A] 14[***] or an order passed by him under section 154 amending his order under section 263] 15[or an order passed by a 37[Principal Chief Commissioner or] Chief Commissioner or a 37[Principal Director General or] Director General or a 37[Principal Director or] Director under section 272A;] 29[or]" 54. Substituted ..... x x x x x Extracts x x x x x Section 253 - Appeals to the Appellate Tribunal - Income-tax Act, 1961 x x x x x Extracts x x x x x
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