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Home News Budget Month 2 2018 2018 (2) This

Appeal against penalty imposed by Commissioner (Appeals) under section 271J

5-2-2018
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Appeal against penalty imposed by Commissioner (Appeals) under section 271J

Section 253 of the Act inter-alia provides that any assessee aggrieved by any of the orders mentioned in sub-section (1) of the said section may appeal to the Appellate Tribunal against such order.

It is proposed to amend clause (a) of the said sub-section so as to also make an order passed by a Commissioner (Appeals) under section 271J appealable before the Appellate Tribunal.

This amendment will take effect from lst April, 2018.

[Clause 50]

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