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        F. Acts / Amendment Acts

        Section 57 - Amendment of section 253.

        Finance Act, 2013
        Part I
        Income-tax

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        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.
                        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.

                              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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