March 7, 2018

Section – 254 : Orders of Appellate Tribunal

254. (1) The Appellate Tribunal may, after giving both the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit. (1A) [***] (2) […]
March 7, 2018

Section – 253 : 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 […]
March 7, 2018

Section – 252A : [Qualifications, terms and conditions of service of President, Vice-President and Member.

252A. Notwithstanding anything contained in this Act, the qualifications, appointment, term of office, salaries and allowances, resignation, removal and the other terms and conditions of service of the President, Vice-President […]
March 7, 2018

Section – 252 : Appellate Tribunal

252. (1) The Central Government shall constitute an Appellate Tribunal consisting of as many judicial and accountant members as it thinks fit to exercise the powers and discharge the functions […]
March 7, 2018

Section – 251 : Powers of the [* * *] Commissioner (Appeals)

27251. (1) In disposing of an appeal, the Commissioner (Appeals) shall have the following powers— (a) in an appeal against an order of assessment, he may confirm, reduce, enhance or […]
March 6, 2018

Section – 250 : Procedure in appeal

250. (1) The Commissioner (Appeals) shall fix a day and place for the hearing of the appeal, and shall give notice of the same to the appellant and to the […]
March 6, 2018

Section – 249 : Form of appeal and limitation

249. (1) Every appeal under this Chapter shall be in the prescribed form24 and shall be verified in the prescribed manner and shall, in case of an appeal made to […]
March 6, 2018

Section – 248 : Appeal by a person denying liability to deduct tax in certain cases

248. Where under an agreement or other arrangement, the tax deductible on any income, other than interest, under section 195 is to be borne by the person by whom the […]
March 6, 2018

Section – 247 : Appeal by partner

247. [Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.]

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