(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)] [ Substituted by Act 4 of 1988, Section 2, for " Appellate Assistant Commissioner" (w.e.f. 1.4.1988).] [before the 1st day of October, 1998] [ Inserted by Act 21 of 1998, Section 52 (w.e.f. 1.10.1998).], [or, as the case may be, a Commissioner (Appeals)] [ Inserted by Act 29 of 1977, Section 39 and Schedule V (w.e.f. 10.7.1978).] under [* * *] [ Omitted by Act 3 of 1989, Section 46 (w.e.f. 1.4.1989).] [section 154] [ Inserted by Act 31 of 1964, Section 12 (w.e.f. 6.10.1964).], [* * *] [ Omitted by Act 3 of 1989, Section 46 (w.e.f. 1.4.1989).] section 250, [section 271, section 271-A [section 271-J] [ Substituted by Act 41 of 1975, Section 60, for " or section 271" (w.e.f. 1.4.1976).] or section 272-A]; or(b)[ an order passed by an Assessing Officer under clause (c) of section 158-BC, in respect of search initiated under section 132 or books of account, other documents or any assets requisitioned under section 132-A, after the 30th day of June, 1995, but before the 1st day of January, 1997; or] [ Substituted by Act 14 of 1997, for Clause (b) (w.r.e.f. 1.1.1997).](ba)[ an order passed by an Assessing Officer under sub-section (1) of section 115-VZC; or] [ Inserted by Act 23 of 2004, Section 54 (w.e.f. 1.10.2004).](c)[an order passed by a Commissioner ] [Substituted by Act 27 of 1999, Section 85, for " an order passed by a Commissioner under Section 263" (w.e.f. 1.6.1999).][under section 12-AA or under clause (vi) of sub-section (5) of section 80-G ] [ Substituted by Act 22 of 2007, Section 75, for " under section 12-AA" (w.e.f. 1.6.2007).][or under section 263] [Substituted by Act 27 of 1999, Section 85, for " an order passed by a Commissioner under Section 263" (w.e.f. 1.6.1999).] [or under section 271] [ Inserted by Act 20 of 2002, Section 98 (w.e.f. 1.6.2002).] [or under section 272-A] [ Inserted by Act 41 of 1975, Section 60 (w.e.f. 1.4.1976).] [* * *] [ Omitted by Act 26 of 1988, Section 54 (w.r.e.f. 1.4.1988).] or an order passed by him under section 154 amending his order under section 263 [or an order passed by a Chief Commissioner or a Director General] [ Inserted by Act 3 of 1989, Section 46 (w.e.f. 1.4.1989).] or a [Director under section 272-A; or] [ Substituted by Act 33 of 2009, Section 73, for " Director under section 272-A" (w.e.f. 1.10.2009).](d)[ an order passed by an Assessing Officer under sub-section (3), of section 143 or section 147 in pursuance of the directions of the Dispute Resolution Panel or an order passed under section 154 in respect of such order.] [ Inserted by Act 33 of 2009, Section 73 (w.e.f. 1.10.2009).](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 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;(f)an order passed by the prescribed authority under sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of clause (23C) of section 10.
