Procedures and Precautions in Relation to Second Appeal

1. Orders statutorily made appealable by assessee under section 253(1)

Sections 253(1) deals with the orders which can be appealed before the Tribunal. According to section 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 1-10-1998 or, as the case may be, a Commissioner (Appeals) under section 154, section 250, section 270A, section 271, section 271A or section 271J or section 272A; 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 30-6-1995, but before the 1-1-1997; or

(ba) an order passed by an assessing officer under sub-section (1) of section 115VZC, or

(c) an order passed by a Principal Commissioner or Commissioner under section 12AA or section 12AB (from 1-6-2020) or under section 80G(5)(vi) or under section 263 or under section 271 or under section 272A or an order passed by him under section 154 amending his order under section 263 or under section 270A or an order passed by a Principal Chief Commissioner or Chief Commissioner or a Principal Director-General or Director-General or a Director under section 272A, or