Income tax: amendment adds specified assessing officer orders and related rectification orders to section 253 appeal scope. Amendment to section 253(1) inserts a new clause (e), effective 1 April 2016, to include orders passed by an Assessing Officer under specified assessment ... Summary
Income tax: amendment adds specified assessing officer orders and related rectification orders to section 253 appeal scope.
Amendment to section 253(1) inserts a new clause (e), effective 1 April 2016, to include orders passed by an Assessing Officer under specified assessment and reopening provisions when made with Commissioner approval and rectification orders issued in respect of those orders.
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