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TMI BlogAppeals to the Appellate Tribunal - Section 253X X X X Extracts X X X X X X X X Extracts X X X X ..... on 270A , imposing penalty under section 271 , section 271A , section 271AAB , section 271AAC , section 271AAD , section 271J or section 272A ; or (aa) an order passed by a Joint Commissioner (Appeals) under section 154 , section 250 , Imposing penalty under section 270A , section 271 , section 271A , section 271AAC , section 271AAD section 271J ; or (b) an order passed by an Assessing Officer under clause ( c ) of section 158BC , in respect of search initiated under section 132 or books of account, other documents or any assets requisitioned under section 132A , after the 30th day of June, 1995, but before the 1st day of January, 1997; or (ba) Order passed by the Assessing Officer under section 115VZC(1) expelling shipping company from Ton ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n made for the approval of the said institution. Note:- Order under section 264 is a final order and no appeal is possible against it. 2. Principal Commissioner or Commissioner may also direct the AO to file an appeal [ Section 253(2) ] The Commissioner may, if he objects to an order passed by CIT (Appeals) under section 154 or 250 , direct the Assessing Officer to appeal to the ITAT against the order. 3. Procedure for filing appeal to Appellate Tribunal [ Section 253(3), (4), (5) and (6) ] Time limit for filing appeal [ Section 253(3) ] :- From 01.10.2024 - The appeal to the ITAT shall be filed two months from the end of the month in which the order sought to be appealed against is communicated to the assessee or to the CIT, as the case ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 36 and memorandum of cross objection in Form No. 36A . The appeal and memorandum etc. are to be filed in triplicate and shall be accompanied by 2 copies of the order appealed against 2 copies of the order of AO. The appeal against the assessment order passed in pursuance of the directions of the Dispute Resolution Panel shall be filed before the Appellate Tribunal in Form No. 36B . [ Rule 14 of Income-tax (Dispute Resolution Panel) Rules, 2009 ] No fee shall be payable in the case of - an appeal referred to in section 253(2), or, - section 253(2A) as it stood before its amendment by the Finance Act, 2016, or, - a memorandum of cross objections referred to in section 253(4). In the case of an appeal made, on or after the 1st day of Octob ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (8) ] The Central Government may, for the purpose of giving effect to the scheme made under section 253(8), by notification in the Official Gazette, - direct that any of the provisions of this Act shall not apply or shall apply with such exceptions, modifications and adaptations as may be specified in the notification: - No direction shall be issued after the 31st day of March, 2024 2025 (Substituted vide The Finance Act, 2024 dated 15-02-2024 w.e.f. 01-04-2024) [ Section 253(8) ] Every notification issued under section 253(8) and (9) shall, as soon as may be after the notification is issued, be laid before each House of Parliament. [ Section 253(10) ] - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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