Income-tax Act,1961
Act No : 43
Section :
Appeals to the Appellate Tribunal 4.
3 253. Appeals to the Appellate Tribunal 4 (1) Any assessee aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order- (a) an order passed by a 5[Deputy Commissioner (Appeals)] 6 [or, as the case may be, a Commissioner (Appeals)] under 7[* * *] 8[section 154], 9[* * *] section 250, 10[section 271, section 271A or section 272A]; or 11[(b) an order passed by an Assessing Officer under clause (c) of section 158BC; or] (c) an order passed by a Commissioner under section 263 12 [or under section 272A] 13[* * *] or an order passed by him under section 154 amending his order under section 2631 14[or an order passed by a Chief Commissioner or a Director General or a Director under section 272A.] (2) The Commissioner may, if he objects to any order passed by a 15[Deputy Commissioner (Appeals)] 16[or, as the case may be, a -------------------------------------------------------------------- 2 Substituted for "A Vice-President" by the Finance Act, 1984, w.e.f. 1-4-1984. 3 See the suggestions made by Registrar of Appellate Tribunal for guidance of assessees with regard to appeals, applications or cross objections, reproduced in Bharat's Direct Taxes Circulars, 1991 edn., p. 1864. 4 See rule 47(1) and Form Nos. 36 and 36A. 5 Substituted for "Appellate Assistant Commissioner" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 6 inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 7 The words "sub-section (2) of section 131," omitted by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. 8 Inserted by the Direct Tax (Amendment) Act, 1964, w.e.f. 6-10- 1964. 9 The words "section 246A," omitted by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. Earlier, these words were inserted by the Direct Tax Laws (Amendment) Act, 1987, with effect from the same date. 10 Substituted for "or section 271" by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976. 11 Inserted by the Finance Act, 1995, w.e.f. 1-7-1995. Clause (b), as originally enacted, was amended by the Direct Taxes (Amendment) Act, 1964, w.e.f. 6-10-1964; Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976 and Finance (No. 2) Act, 1977, w.e.f. 10-7-1978 and omitted by the Direct Tax Laws (Amendment) Act, 1984, w.e.f. 1-10- 1984. Prior to the omission, it read as under: "(b) an order passed by an Inspecting Assistant Commissioner under section 154; or,. 12 Inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4- 1976. 13 The words "or under section 285A" omitted by the Finance Act, 1988, w.e.f. 1-4-1988. Earlier. these words were inserted by the Direct Taxes (Amendment) Act, 1964, w.e.f. 6-10-1964. 14 Inserted by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. 15 Substituted for "Appellate Assistant Commissioner" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 16 Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. ---------------------------------------------------------------------- 1.724 Commissioner (Appeals)] under 1[section 154 or] section 250, direct the 2[Assessing] Officer to appeal to the Appellate Tribunal against the order. (3) Every appeal under sub-section (1) or sub-section (2) shall be filed within sixty days of the date on which the order sought to be appealed against is communicated to the assessee or to the Commissioner, as the case may be: 3[Provided that in respect of any appeal under clause (b) of sub- section (1), this sub-section shall have effect as if for the words "sixty days", the words "thirty days" had been substituted.] (4) The 4[Assessing ] Officer or the assessee, as the case may be, on receipt of notice that an appeal against the order of the 5[Deputy Commissioner (Appeals)] 6[or, as the case may be, the Commissioner (Appeals)] has been preferred under sub-section (1) or sub-section (2) by the other party, may, notwithstanding that he may not have appealed against such order or any part thereof, within thirty days of the receipt of the notice, file a 'memorandum of cross- objections, verified in the prescribed manner, against any part of the order of the 7[Deputy Commissioner (Appeals)] 8[or, as the case may be, the Commissioner (Appeals)], and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified in sub-section (3). (5) The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of cross-objections after the expiry of the relevant period referred to in sub-section (3) or sub-section (4), if it is satisfied that there was sufficient cause for not presenting it within that period. 9[(6) An appeal to the Appellate Tribunal shall be in the prescribed ---------------------------------------------------------------------- 1 Inserted by the Direct Taxes (Amendment) Act, 1964, w.e.f. 6-10- 1964. 2 Substituted for "Income-tax" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 3 Inserted by the Finance Act, 1995, w.e.f. 1-7-1995. 4 Substituted for "Income-tax" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 5 Substituted for "Appellate Assistant Commissioner" ibid. 6 Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 7 Substituted for 'Appellate Assistant Commissioner' by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 8 Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 9 Substituted by the Finance Act, 1993, w.r.e.f. 1-6-1992. Prior to the substitution, sub-section (6), as originally enacted and subsequently amended, as annotated below, read as under: "(6) An appeal to the Appellate Tribunal shall be in the prescribed form and shall be verified in the prescribed manner and shall, except in the case of an appeal referred to in sub-section (2) or a memorandum of cross-objections referred to in sub-section (4), be accompanied by a fee of- (a) where the total income of the assessee as computed by the Assessing Officer in the case to which the appeal relates is one lakh rupees or less, two hundred and fifty rupees,- (b) where the total income of the assessee computed as aforesaid in the case to which the appeal relates is more than one lakh rupees, one thousand and five hundred rupees." The italicised words were substituted for "a fee of two hundred rupees" by the ---------------------------------------------------------------------- 1.725 form and shall be verified in the prescribed manner and shall, in the case of an appeal made on or after the 1st day of June, 1992, irrespective of the date of initiation of the assessment proceedings relating thereto, be accompanied by a fee of,- (a) where the total income of the assessee as computed by the Assessing Officer in the case to which the appeal relates is one lakh rupees or less, two hundred and fifty rupees; (b) where the total income of the assessee computed as aforesaid in the case to which the appeal relates is more than one lakh rupees, one thousand and five hundred rupees: Provided that no such fee shall be payable in the case of an appeal referred to in sub-section (2) or a memorandum of cross-objections referred to in sub-section (4).]
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