Orders appealable before the Appellate Tribunal [Section 253] :
Section 253(1) provides that an assessee aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order –
Order passed by | Section | Particulars |
Assessing Officer | 115VZC(1) | Power of Assessing Officer to exclude a tonnage tax company from the tonnage tax scheme if such company is a party to any transaction or arrangement which amounts to an abuse of such scheme. |
143(3)/147/ 153A/153C | An order of assessment passed by an Assessing Officer in pursuance of the directions of Dispute Resolution Panel or an order passed under section 154 in respect of such order | |
Commissioner (Appeals) | 154 | Order rectifying a mistake |
250 | Order of the Commissioner (Appeals) disposing of the appeal | |
271 | Order imposing penalty for failure to furnish return, comply with notices, concealment of income etc. | |
271A | Order imposing penalty for failure to keep, maintain or retain books of account, documents etc. | |
Principal Commissioner or Commissioner | 12AA | Order refusing/ canceling registration of trust or institution |
80G(5)(vi) | Refusal to grant approval to the Institutions or Fund | |
263 | Revision of erroneous order passed by Assessing Officer | |
271 | Order imposing penalty for failure to furnish return, comply with notices, concealment of income etc. | |
272A | Order imposing penalty for failure to answer questions, sign statements, furnish information returns or statements, allow inspections etc. | |
154 | Amending the order passed under section 263. | |
Principal Chief Commissioner or Chief Commissioner or Principal Director General or Director General or Principal Director or Director | 272A | Order imposing penalty for failure to answer questions, sign statements, furnish information returns or statements, allow inspections etc. |
CIT (Exemptions) | 10(23C)(vi)/(via) | Order passed by the prescribed authority refusing approval under section 10(23C)(vi)/(via) |
Section 253(2) provides that the Principal Commissioner or Commissioner may, if he objects to any order passed by the Commissioner (Appeals) under section 154 or section 250, direct the Assessing Officer to appeal to the Appellate Tribunal against such order.