Amendment of section 253.

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.... the following clause shall be inserted, namely:-- "(aa) an order passed by a Joint Commissioner (Appeals) under section 154, section 250, section 270A, section 271, section 271A, section 271AAC, section 271AAD or section 271J; or"; (C) for clause (c), the following clause shall be substituted, namely:-- "(c) an order passed by,-- (i) a Principal Commissioner or Commissioner under section ....

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.... words "against an order" shall be substituted; (ii) for the words and brackets "any part of the order of the Commissioner (Appeals)", the words "any part of such order" shall be substituted. - Clause 102 of the Bill seeks to amend section 253 of the Income-tax Act relating to appeals to the Appellate Tribunal. Sub-section (1) of the said section details the types of orders passed under vari....