Income-tax Act, 1961
Section - 253 - Appeals to the Appellate Tribunal
Appeals to the Appellate Tribunal.253. (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 Deputy Commissioner (Appeals) before the 1st day of October, 1998 or, as the case may be, a Commissioner (Appeals) under section 154, 73-77[section 158BFA,] section 250, section 270A, section 271, section 271A 78[, section 271AAB, section 271AAC, section 271AAD], section 271J or section 272A; or |
| 78[(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] |
| (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 |
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