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of <h1>Finance Bill 2023 amends section 253, expanding appealable orders to include penalties and cross-objections from April 1, 2023.</h1> Clause 102 of the Finance Bill, 2023, proposes amendments to section 253 of the Income-tax Act, expanding the scope of appealable orders to the Appellate Tribunal. It includes penalty orders under sections 271AAB, 271AAC, and 271AAD, and orders by a Joint Commissioner (Appeals) under sections 154, 250, 270A, 271, 271A, 271AAC, 271AAD, and 271J. Additionally, orders under section 263 by senior tax officials and amendments to such orders under section 154 are also included. The amendments also replace 'Commissioner (Appeals)' with 'Joint Commissioner (Appeals) or Commissioner (Appeals)' and allow cross-objections for all appealable cases. These changes are effective from April 1, 2023.
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