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Amendment of section 253.

Clause 93 - Bills - DIRECT TAXES - Bill - Clause 93 - 93. In section 253 of the Income-tax Act,- (A) in sub-section (1), with effect from the 1st day of April, 2017,- (i) in clause (a), after the word and figures section 250, , the word, figures and .....

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) and sub-section (3A) shall be omitted; (b) for sub-section (4), the following sub-section shall be substituted with effect from the 1st day of June, 2016, namely:- (4) The Assessing Officer or the assessee, as the case may be, on receipt of notice .....

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ys of the receipt of the notice, file a memorandum of cross-objections, verified in the prescribed manner, against any part of the order of the Commissioner (Appeals), and such memorandum shall be disposed of by the Appellate Tribunal as if it were a .....

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rovided 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 sub-section (4). . Claus .....

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sub-section (1) of the aforesaid section, inter alia, provides for an appeal to the Appellate Tribunal, against an order passed under section 271of the Income-tax Act. It is proposed to amend the said clauses of sub-section (1) of section 253 so as .....

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ential to the insertion of a new section 270A in the Income-tax Act which provides for levy of penalty for under-reporting and misreporting of income. These amendments will take effect from 1st April, 2017 and will, accordingly, apply in relation to .....

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al 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-sectio .....

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section provides that 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 .....

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