Orders of Appellate Tribunal

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..... t or reducing a refund or otherwise increasing the liability of the assessee, shall not be made under this sub-section unless the Appellate Tribunal has given notice to the assessee of its intention to do so and has allowed the assessee a reasonable opportunity of being heard : 3[Provided further that any application filed by the assessee in this sub-section on or after the 1st day of October, 1998, shall be accompanied by a fee of fifty rupees.] 4[(2A) In every appeal, the Appellate Tribunal, where it is possible, may hear and decide such appeal within a period of four years from the end of the financial year in which such appeal is filed under sub-section (1) 5[or sub-section (2) 13[***]] of section 253: 6[Provided that the Appellate T .....

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..... econd proviso, which shall not, in any case, exceed three hundred and sixty-five days, the order of stay shall stand vacated after the expiry of such period or periods, even if the delay in disposing of the appeal is not attributable to the assessee] (2B) The cost of any appeal to the Appellate Tribunal shall be at the discretion of that Tribunal.] (3) The Appellate Tribunal shall send a copy of any orders passed under this section to the assessee and to the 7[8[***] Commissioner]. (4) 9[Save as provided in section 256 or section 260A], orders passed by the Appellate Tribunal on appeal shall be final. ------------------------------- Notes :- 1. Omitted by the Taxation Laws (Amendment) Act, 1972, w.e.f. 1-1-1973. Original sub-section w .....

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..... in the first proviso, the stay order shall stand vacated after the expiry of the said period." 7. Substituted for "Commissioner" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 8. Words "Chief Commissioner or" were omitted by the Finance (No. 2) Act, 1991, w.e.f. 27-9-1991. 9. Originally, proposed to be Substituted by the National Tax Tribunal Act, 2005 from the date to be notified, but since withdrawn. 10. Substituted by Finance Act, 2008, w.e.f. 1.10.2008. Prior to substitution it was read as under: "6[Provided also that if such appeal is not so disposed of within the period allowed under the first proviso or the period or periods extended or allowed under the second proviso, the order of .....

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