Appeal scope expanded to include assessment or reassessment orders under section 153A after amendment to Income-tax Act appeal provisions. Amendment adds an order of assessment or reassessment under section 153A to the items listed in section 246A(1), effective 1 June 2003, thereby expressly including orders under the special assessment provision within the scope of section 246A(1).
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Provisions expressly mentioned in the judgment/order text.
Appeal scope expanded to include assessment or reassessment orders under section 153A after amendment to Income-tax Act appeal provisions.
Amendment adds an order of assessment or reassessment under section 153A to the items listed in section 246A(1), effective 1 June 2003, thereby expressly including orders under the special assessment provision within the scope of section 246A(1).
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