Section 253 — Appeals to the Appellate Tribunal.

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.]

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