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of <h1>Union Budget 2023-24: Amendments to Section 253 Allow Appeals on Penalty Orders and Cross-Objections for Fair Judgment.</h1> The Union Budget 2023-24 proposes amendments to section 253 of the Act to address taxpayer grievances related to appeals. Currently, aggrieved assessees cannot appeal penalty orders by Commissioner (Appeals) under sections 271AAB, 271AAC, and 271AAD, nor can they appeal orders under section 263 by Principal Chief Commissioner or Chief Commissioner. The proposed changes will allow such appeals to the Appellate Tribunal. Additionally, amendments to sub-section (4) of section 253 will enable filing of cross-objections in all appeal cases to the Appellate Tribunal, enhancing fair judgment. These changes are effective from April 1, 2023.
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