Income Tax Act, 2025
Section 8: Section 252A shall stand inserted by Act 7 of 2017, s. 174.
8. Section 252A shall stand inserted by Act 7 of 2017, s. 174.
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253. Appeals to the Appellate Tribunal.—(1) Any assessee aggrieved by any of the following
orders may appeal to the Appellate Tribunal against such order—
(a) an order passed by 1[an 2[Deputy Commissioner (Appeals)] 3[before the 1st day of October,
1998] or, as the case may be, a Commissioner (Appeals)] under 4*** 5[section 154], 6*** section
250, 7[section 270A] 8[, section 271, section 271A 9[, section 271J] or section 272A]; or
10[(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]
11[(ba) an order passed by an Assessing Officer under sub-section (1) of section 115VZC; or]
(c) 12[an order passed by a 13[Principal Commissioner or Commissioner] 14[under section 12AA or
under clause (vi) of sub-section (5) of section 80G] or under section 263] 7[or under section
270A] 15[or under section 271] 16[or under section 272A] 5[17*** or an order passed by him
under section 154 amending his order under section 263] 18[or an order passed by a 19[Principal Chief
Commissioner or Chief Commissioner] or a 20[Principal Director General or Director General] or
a 21[22[Principal Director or Director] under section 272A]; or]
23[(d) an order passed by an Assessing Officer under sub-section (3), of section 143 or 24[section
147 or section 153A or section 153C] in pursuance of the directions of the Dispute Resolution Panel
or an order passed under section 154 in respect of such order;]
25[(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 13[Principal Commissioner
or Commissioner] as referred to in sub-section (12) of section 144BA or an order passed
under section 154 or section 155 in respect of such order;]
26[(f) an order passed by the prescribed authority under 27[sub-clause (iv) or sub-clause (v) or]
sub-clause (vi) or sub-clause (via) of clause (23C) of section 10.]
1. Subs. by Act 29 of 1977, s. 39 and the Fifth Schedule, for “an Appellate Assistant Commissioner” (w.e.f. 101978).
2. Subs. by Act 4 of 1988, s. 2, for “Appellate Assistant Commissioner” (w.e.f. 11988).
Any assessee aggrieved by any of the following
orders may appeal to the Appellate Tribunal against such order—
an order passed by 1[an 2[Deputy Commissioner
an order passed by an Assessing Officer under clause
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]
11[
an order passed by an Assessing Officer under sub-section
of section 115VZC; or]
12[an order passed by a 13[Principal Commissioner or Commissioner] 14[under section 12AA or
under clause
of sub-section
of section 80G] or under section 263] 7[or under section
270A] 15[or under section 271] 16[or under section 272A] 5[17*** or an order passed by him
under section 154 amending his order under section 263] 18[or an order passed by a 19[Principal Chief
Commissioner or Chief Commissioner] or a 20[Principal Director General or Director General] or
a 21[22[Principal Director or Director] under section 272A]; or]
23[
an order passed by an Assessing Officer under sub-section
an order passed by an Assessing Officer under sub-section
of section 143 or
section 147 or section 153A or section 153C with the approval of the 13[Principal Commissioner
or Commissioner] as referred to in sub-section
of section 144BA or an order passed
under section 154 or section 155 in respect of such order;]
26[
an order passed by the prescribed authority under 27[sub-clause
or sub-clause
or]
sub-clause
or sub-clause
of clause
of section 10.]
1. Subs. by Act 29 of 1977, s. 39 and the Fifth Schedule, for “an Appellate Assistant Commissioner” (w.e.f. 101978).
2. Subs. by Act 4 of 1988, s. 2, for “Appellate Assistant Commissioner” (w.e.f. 11988).