<h1>Appeals to Appellate Tribunal Allowed for Penalties u/s 271J; Section 253 Amended Effective April 1, 2018.</h1> An amendment is proposed to allow appeals to the Appellate Tribunal against penalties imposed by a Commissioner (Appeals) under section 271J. Section 253 of the Act will be amended to include orders made under this section as appealable. This change is set to take effect from April 1, 2018, enabling aggrieved assessees to challenge such penalties at a higher judicial level.