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5. Appealable Orders [Section 253].

 

The following matters may be referred to the Appellate Tribunal on an appeal by the assessee:


(a)       an order passed by Deputy Commissioner (Appeals) (before 1-10-1998) or Commissioner (Appeals) relating to


(i) rectification of mistake u/s 154 ; or


(ii) decision given on an appeal u/s 250 ; or


(iii) order of penalty u/s 271, or 271 A or 272 A ; or

 

(b) an order passed by Commissioner u/s 263 under revisions ; or


(ba) an order passed by an Assessing Officer u/s I I5VZC(l) ; or

 

(c)        an order passed by a Chief Commissioner or a Director General or a Director u/s 272 A.

 

(d)       an order passed by an Assessing Officer u/s I I5VZC(l).


The Assessing Officer can file an appeal on directions from Commissioner to the Appellate Tribunal only when the Deputy Commissioner (Appeals) decides a point against the authorities in an appeal or in an order under Section 159. The appeal can be filed under this section within 30 days only.
 
 
 
More Topics ....@ Appeals !
‘Right To Appeal’ Is A Statutory Right Under Income Tax Act.
Powers of Commissioner (Appeals) [Section 251)
Appeal to Appellate Tribunal
Constitution of Tribunal (Section 252)
Appealable Orders [Section 253]
Form, Fee And Time Limit Of Appeal [Section 253 (6)]
Orders Of The Appellate Tribunal [Section 254]
Procedure in Appeal [Section 255]
Appeal to National Tax Tribunal (NIT) w.e.f. 6-1-2006
Direct appeal to High Court from 1-10-98 onwards
Appeal to Supreme Court after 1-10-98 [Section 261]
Timelines for Filing Appeal to High Court
Constitution of Tribunal (Section 252)  
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