Amendment of section 253.

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..... er clause (a), the following clause shall be inserted, namely: (aa) an order passed by a Joint Commissioner (Appeals) under section 154, section 250, section 270A, section 271, section 271A, section 271AAC, section 271AAD or section 271J; or ; (C) for clause (c), the following clause shall be substituted, namely: (c) an order passed by, (i) a Principal Commissioner or Commissio .....

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..... sioner (Appeals) , the words against an order shall be substituted; (ii) for the words and brackets any part of the order of the Commissioner (Appeals) , the words any part of such order shall be substituted. - Clause 102 of the Bill seeks to amend section 253 of the Income-tax Act relating to appeals to the Appellate Tribunal. Sub-section (1) of the said section details the types .....

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..... nder section 263 by a Principal Chief Commissioner or Chief Commissioner or an order passed under section 154 amending any such order shall also be appealable to the Appellate Tribunal. It is also proposed to amend sub-section (2) of the said section to make the provisions therein applicable to the Joint Commissioner (Appeals) by substituting Commissioner (Appeals) with Joint Commissioner (A .....

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