Section 253 amendment adds prescribed-authority orders under clause 23C of section 10 to the list of reviewable orders. Amendment inserts a new clause into section 253(1) to specify that an order passed by the prescribed authority under sub-clause (vi) or (via) of clause (23C) of section 10 is included among the orders governed by section 253, thereby subjecting such authority-issued exemption-related orders to the section's procedural framework.
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Provisions expressly mentioned in the judgment/order text.
Section 253 amendment adds prescribed-authority orders under clause 23C of section 10 to the list of reviewable orders.
Amendment inserts a new clause into section 253(1) to specify that an order passed by the prescribed authority under sub-clause (vi) or (via) of clause (23C) of section 10 is included among the orders governed by section 253, thereby subjecting such authority-issued exemption-related orders to the section's procedural framework.
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