TMI BlogAppeal against penalty imposed by Commissioner (Appeals) under section 271JX X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal against penalty imposed by Commissioner (Appeals) under section 271J X X X X Extracts X X X X X X X X Extracts X X X X ..... 53 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 prop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osed 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 e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ffect from lst April, 2018.
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