TMI BlogAmendment of section 253.X X X X Extracts X X X X X X X X Extracts X X X X ..... substituted with effect from the 1st day of October, 2009; (ii) after clause (d), the following clause shall be inserted with effect from the 1st day of April, 2013, namely: (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-sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion shall be inserted, namely: (3A) Every appeal under sub-section (2A) shall be filed within sixty days of the date on which the order sought to be appealed against is passed by the Assessing Officer in pursuance of the directions of the Dispute Resolution Panel under sub-section (5) of section 144C. ; (iii) for sub-section (4), the following sub-section shall be su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeals) or, as the case may be, the Commissioner (Appeals), and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified in sub-section (3) or sub-section (3A). . - Clause 90 of the Bill seeks to amend section 253 of the Income-tax Act relating to appeals to the Appellate Tribunal. The existing provisions contained in clause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her proposed to amend the aforesaid sub-section (1) to insert clause (e) in the said sub-section to provide that an order of assessment or reassessment passed with approval of the Commissioner under sub-section (12) of newly inserted section 144BA or an order under section 154 or section 155 passed in respect of such an order against which appeal lies before the Appellate Tribunal. This amendme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t every appeal under sub-section (2A) shall be filed within sixty days of the date on which the order sought to be appealed against is passed by the Assessing Officer in pursuance of the directions of the Dispute Resolution Panel under sub-section (5) of section 144C. It is also proposed to amend sub-section (4) so as to provide that an appeal can also be filed by the Assessing Officer against ..... X X X X Extracts X X X X X X X X Extracts X X X X
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