Amendment of section 253.

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..... tober, 2009; (ii) after clause (d), the following clause shall be inserted with effect from the 1st day of April, 2013, namely:-- "(e) an order passed by an Assessing Officer under sub-section (3) of section 143 or section 147 or section 153A or section 153C with the approval of the Commissioner as referred to in sub-section (12) of section 144BA or an order passed under section 154 or section .....

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..... on which the order sought to be appealed against is passed by the Assessing Officer in pursuance of the directions of the Dispute Resolution Panel under sub-section (5) of section 144C."; (iii) for sub-section (4), the following sub-section shall be substituted, namely:-- "(4) The Assessing Officer or the assessee, as the case may be, on receipt of notice that an appeal against the order of t .....

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