Appeal against penalty imposed by Commissioner (Appeals) under section 271J

Appeal against penalty imposed by Commissioner (Appeals) under section 271J

Section 253 of the Act inter-alia provides that any assessee aggrieved by any of the orders mentioned in sub-section (1) of the said section may appeal to the Appellate Tribunal against such order.

It is proposed to amend clause (a) of the said sub-section so as to also make an order passed by a Commissioner (Appeals) under section 271J appealable before the Appellate Tribunal.

This amendment will take effect from lst April, 2018.

[Clause 50]