Appeals to Appellate Tribunal limited to assessment orders with Commissioner approval and related correction orders. Amendment to section 253 omits clause (e) of sub section (1) retrospectively from 1 April 2013 and inserts a new clause (e) effective 1 April 2016, providing that appeals to the Appellate Tribunal lie against Assessing Officer orders under specified assessment and reassessment provisions when issued with Commissioner approval under subsection (12) of section 144BA, and against any section 154 or section 155 orders made in relation to such orders.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Appeals to Appellate Tribunal limited to assessment orders with Commissioner approval and related correction orders.
Amendment to section 253 omits clause (e) of sub section (1) retrospectively from 1 April 2013 and inserts a new clause (e) effective 1 April 2016, providing that appeals to the Appellate Tribunal lie against Assessing Officer orders under specified assessment and reassessment provisions when issued with Commissioner approval under subsection (12) of section 144BA, and against any section 154 or section 155 orders made in relation to such orders.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.