Amendment of section 253.

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..... lowing clause shall be inserted, namely: (aa) an order passed by a Joint Commissioner (Appeals) under section 154, section 250, section 270A, section 271, section 271A, section 271AAC, section 271AAD or section 271J; or ; (C) for clause (c), the following clause shall be substituted, namely: (c) an order passed by, (i) a Principal Commissioner or Commissioner under section 12AA or section 12AB or .....

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..... ituted; (ii) for the words and brackets any part of the order of the Commissioner (Appeals) , the words any part of such order shall be substituted. - Clause 102 of the Bill seeks to amend section 253 of the Income-tax Act relating to appeals to the Appellate Tribunal. Sub-section (1) of the said section details the types of orders passed under various sections of the Income-tax Act against which .....

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..... er passed under section 154 amending any such order shall also be appealable to the Appellate Tribunal. It is also proposed to amend sub-section (2) of the said section to make the provisions therein applicable to the Joint Commissioner (Appeals) by substituting Commissioner (Appeals) with Joint Commissioner (Appeals) or Commissioner (Appeals) . It is also proposed to amend sub-section (4) of the .....

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