India - Income Tax Act 2010 - Saarc

1.859 CH. XX - APPEALS AND REVISION - APPEALS TO TRIBUNAL S. 253(Appeals)] under 10 [***] 11 [section 154], 12 [***] section 250, 13 [section271, section 271A or section 272A]; or14[(b) an order passed by an Assessing Officer under clause (c) of section158BC, in respect of search initiated under section 132 or books ofaccount, other documents or any assets requisitioned under section132A, after the 30th day of June, 1995, but before the 1st day ofJanuary, 1997; or]15[(ba) an order passed by an Assessing Officer under sub-section (1) ofsection 115VZC; or](c) an order passed by a Commissioner 16 [under section 12AA 17 [or underclause (vi) of sub-section (5) of section 80G] or] under section 263 18 [orunder section 271] 19 [or under section 272A] 20 [***] or an order passedby him under section 154 amending his order under section 263] 21 [oran order passed by a Chief Commissioner or a Director General or aDirector under section 272A; 22 [or]]22[(d) an order passed by an Assessing Officer under sub-section (3), ofsection 143 or section 147 in pursuance of the directions of theDispute Resolution Panel or an order passed under section 154 inrespect of such order.](2) The Commissioner may, if he objects to any order passed by a 23 [DeputyCommissioner (Appeals)] 24 [before the 1st day of October, 1998] 25 [or, as the casemay be, a Commissioner (Appeals)] under 26 [section 154 or] section 250, directthe 27 [Assessing] Officer to appeal to the Appellate Tribunal against the order.10. “sub-section (2) of section 131,” omitted by the Direct Tax Laws (Amendment) Act, 1989,w.e.f. 1-4-1989.11. Inserted by the Direct Taxes (Amendment) Act, 1964, w.e.f. 6-10-1964.12. “section 246A,” omitted by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989.Earlier, it was inserted by the Direct Tax Laws (Amendment) Act, 1987, with effect fromthe same date.13. Substituted for “or section 271” by the Taxation Laws (Amendment) Act, 1975, w.e.f.1-4-1976.14. Substituted by the Income-tax (Amendment) Act, 1997, w.e.f. 1-1-1997. Prior to itssubstitution, clause (b), as inserted by the Finance Act, 1995, w.e.f. 1-7-1995, read as under :“(b) an order passed by an Assessing Officer under clause (c) of section 158BC; or”Earlier clause (b) was amended by the Direct Taxes (Amendment) Act, 1964, w.e.f.6-10-1964, the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976, the Finance (No. 2)Act, 1977, w.e.f. 10-7-1978 and later on omitted by the Taxation Laws (Amendment) Act,1984, w.e.f. 1-10-1984.15. Inserted by the Finance (No. 2) Act, 2004, w.e.f. 1-10-2004.16. Inserted by the Finance Act, 1999, w.e.f. 1-6-1999.17. Inserted by the Finance Act, 2007, w.e.f. 1-6-2007.18. Inserted by the Finance Act, 2002, w.e.f. 1-6-2002.19. Inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976.20. “or under section 285A” omitted by the Finance Act, 1988, w.e.f. 1-4-1988. Omitted wordswere earlier inserted by the Direct Taxes (Amendment) Act, 1964, w.e.f. 6-10-1964.21. Inserted by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989.22. Inserted by the Finance (No. 2) Act, 2009, w.e.f. 1-10-2009.23. Substituted for “Appellate Assistant Commissioner” by the Direct Tax Laws (Amendment)Act, 1987, w.e.f. 1-4-1988.24. Inserted by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998.25. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.26. Inserted by the Direct Taxes (Amendment) Act, 1964, w.e.f. 6-10-1964.27. Substituted for “Income-tax” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f.1-4-1988.