Amendment of section 253.

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...., 2009; (ii) after clause (d), the following clause shall be inserted with effect from the 1st day of April, 2013, namely:-- "(e) an order passed by an Assessing Officer under sub-section (3) of section 143 or section 147 or section 153A or section 153C with the approval of the Commissioner as referred to in sub-section (12) of section 144BA or an order passed under section 154 or section 155 ....

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....hich the order sought to be appealed against is passed by the Assessing Officer in pursuance of the directions of the Dispute Resolution Panel under sub-section (5) of section 144C."; (iii) for sub-section (4), the following sub-section shall be substituted, namely:-- "(4) The Assessing Officer or the assessee, as the case may be, on receipt of notice that an appeal against the order of the De....

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....time specified in sub-section (3) or sub-section (3A).". - Clause 90 of the Bill seeks to amend section 253 of the Income-tax Act relating to appeals to the Appellate Tribunal. The existing provisions contained in clause (ba) of sub-section (1) of the aforesaid section 253 provide that any assessee aggrieved by an order passed by an Assessing Officer under sub-section (3) of section 143 or sect....

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....ssioner under sub-section (12) of newly inserted section 144BA or an order under section 154 or section 155 passed in respect of such an order against which appeal lies before the Appellate Tribunal. This amendment will take effect from 1st April, 2013 and will, accordingly, apply in relation to the assessment year 2013-2014 and subsequent assessment years. It is also proposed to insert a new su....