Clause 120 - Appeal to Appellate Tribunal - Finance Bill, 2013

Appeal to Appellate Tribunal 120. ( 1 ) An assessee aggrieved by an order made by a Commissioner of Income-tax (Appeals) under section 119 may appeal to the Appellate Tribunal against such order. ( 2 ) The Commissioner of Income-tax may, if he objects to any order passed by the Commissioner of Income-tax (Appeals) under section 119, direct the Assessing Officer to appeal to the Appellate Tribunal against such order. ( 3 ) An appeal under sub-section ( 1 ) or sub-section ( 2 ) shall be filed within sixty days from the date on which the order sought to be appealed against is received by the assessee or by the Commissioner of Income-tax, as the case may be. ( 4 ) An appeal under sub-section ( 1 ) or sub-section ( 2 ) shall be in such form and verified in such manner as may be prescribed and, in the case of an appeal filed under sub-section ( 1 ), it shall be accompanied by a fee of one thousand rupees. ( 5 ) Where an appeal has been filed before the Appellate Tribunal under sub-section ( 1 ) or subsection ( 2 ), the provisions of sections 253 to 255 of the Income-tax Act, 1961(43 of 1961) , shall, as far as may be, apply to such appeal.