Appeal time-limit reduced for certain income-tax assessment appeals; specified appeals must be filed within thirty days. The amendment adds a clause in sub-section (1) of section 253 to include orders passed by an Assessing Officer under clause (c) of section 158BC as appealable under clause (b), and inserts a proviso in sub-section (3) making the filing period for appeals under clause (b) operate as if the time allowed were thirty days.
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Appeal time-limit reduced for certain income-tax assessment appeals; specified appeals must be filed within thirty days.
The amendment adds a clause in sub-section (1) of section 253 to include orders passed by an Assessing Officer under clause (c) of section 158BC as appealable under clause (b), and inserts a proviso in sub-section (3) making the filing period for appeals under clause (b) operate as if the time allowed were thirty days.
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