Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Section 253 of the Income Tax Act governs appeals to the Income Tax Appellate Tribunal (ITAT) against orders passed by tax authorities. The proposed amendment aims to rationalize the time-limit for filing such appeals. It includes reference to Section 158BFA, enabling appeals against penalty orders related to undisclosed income in search cases. Additionally, it modifies the time-limit for filing appeals, allowing two months from the end of the month in which the order was communicated, aligning with the Faceless Appeal system's daily order uploads. This amendment takes effect from October 1, 2024.
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