Rationalisation of the time-limit for filing appeals to the Income Tax Appellate Tribunal (SIMPLIFICATION AND RATIONALISATION)

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....unal (ITAT) against an order passed by the Joint Commissioner of Income-tax (Appeals), Commissioner of Income-tax (Appeals) [CIT(Appeals)], the Principal Chief Commissioner of Income-tax, the Chief Commissioner of Income-tax, the Principal Commissioner of Income-tax, or the Commissioner of Income-tax. The ITAT is the second appellate authority in the income-tax appellate hierarchy. 2. The sub-sec....

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....of the Act. However, as the reference to the same has not been inserted in sub-section (1) of section 253 of the Act, an aggrieved assessee cannot appeal against such penalty orders passed by Commissioner (Appeals). Accordingly, it is proposed to amend clause (a) of subsection (1) of section 253 to include the reference of section 158BFA therein 3. As per the provisions of sub-section (3) of the ....