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    <title>Appeals to the Appellate Tribunal - Section 253</title>
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    <description>An assessee may appeal to the Appellate Tribunal against specified orders of appellate and assessing authorities, including assessment, rectification, penalty and registration refusal orders. Procedural rules prescribe filing time limits, cross-objection mechanics, condonation for delay, required forms and documents, fee structures and stay-application fees. Commissioners may direct the Assessing Officer to appeal, and the central government may notify a scheme to optimise appeal handling and permit modifications to statutory application, subject to parliamentary laying.</description>
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      <description>An assessee may appeal to the Appellate Tribunal against specified orders of appellate and assessing authorities, including assessment, rectification, penalty and registration refusal orders. Procedural rules prescribe filing time limits, cross-objection mechanics, condonation for delay, required forms and documents, fee structures and stay-application fees. Commissioners may direct the Assessing Officer to appeal, and the central government may notify a scheme to optimise appeal handling and permit modifications to statutory application, subject to parliamentary laying.</description>
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