Amendment of section 253.

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....ction 147", the words, figures and letters "section 147 or section 153A or section 153C" shall be substituted with effect from the 1st day of October, 2009;            (ii)  after clause (d), the following clause shall be inserted with effect from the 1st day of April, 2013, namely:-          &nbsp....

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....f any objection filed on or after the 1st day of July, 2012, by the assessee under sub-section (2) of section 144C in pursuance of which the Assessing Officer has passed an order completing the assessment or reassessment, direct the Assessing Officer to appeal to the Appellate Tribunal against the order.";            (ii)  after sub-section....

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....missioner (Appeals) or, as the case may be, the Commissioner (Appeals) or the Assessing Officer in pursuance of the directions of the Dispute Resolution Panel has been preferred under sub-section (1) or sub-section (2) or sub-section (2A) by the other party, may, notwithstanding that he may not have appealed against such order or any part thereof; within thirty days of the receipt of the notice, f....