TMI BlogRationalisation of Appeals to the Appellate TribunalX X X X Extracts X X X X X X X X Extracts X X X X ..... the types of orders passed under various sections of the Act, against which an aggrieved assessee may appeal to the Appellate Tribunal. The said sub-section provides that any assessee aggrieved by any order passed by a Commissioner (Appeals) under section 154, section 250, section 270A, section 271, section 271A, section 271J or section 272A may appeal to the Appellate Tribunal. Therefore, the Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there is a false entry or an omission of any entry which is relevant for computation of total income of such person to evade tax liability. 3. Vide Finance Act, 2022, sections 271AAB, 271AAC and 271AAD were amended to enable Commissioner (Appeals) also to pass an order imposing penalty under the said sections. However, as the reference to the same has not been inserted in sub-section (1) of sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct by a Principal Chief Commissioner and Chief Commissioner or an order under section 154 of the Act rectifying such order under section 263 of the Act cannot appeal against such orders to the Appellate Tribunal. Therefore, it has been proposed that section 253 of the Act may be amended so that appeal against an order passed under section 263 of the Act by Principal Chief Commissioner or Chief Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act. This creates grievances as well as reduces the fair and equitable dispensation of judgement in such cases. Therefore, it is proposed that an amendment may be made in sub-section (4) of section 253 to enable filing of memorandum of cross-objections in all classes of cases against which appeal can be made to the Appellate Tribunal. For example, where the assessee files an appeal to the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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