Amendment to tax review provisions expands clause to include actions under penalty provisions, widening procedural scope. Amendment expands the scope of reviewable actions under section 253 by inserting the phrase "or under section 271" into clause (c) of sub section (1), ... Summary
Amendment to tax review provisions expands clause to include actions under penalty provisions, widening procedural scope.
Amendment expands the scope of reviewable actions under section 253 by inserting the phrase "or under section 271" into clause (c) of sub section (1), following the words "under section 12AA or under section 263," with effect from 1 June 2002.
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