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of <h1>Navigating Income Tax Appeals: Key Strategies for Challenging Orders and Protecting Taxpayer Rights Under Section 253</h1> A comprehensive guide to filing appeals to the Appellate Tribunal under Section 253 of Income Tax law. The document details orders eligible for appeal, time limits for filing (currently two months from order communication), procedures for cross-objections, fee structures, and provisions for stay of demand. It outlines specific conditions for appeals by assessees against various types of orders passed by tax authorities, including time-bound modifications and recent legislative updates effective from October 2024.
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