alleryStart learning →Under section 253(2), an objecting Commissioner may:
AAppeal to the High Court
BRevise it under section 264
CRefer it for settlement
DDirect an ITAT appeal
Answer & Solution
Correct answer: D. Direct an ITAT appeal
The department cannot appeal on its own; the Commissioner directs the Assessing Officer to file the appeal before the Appellate Tribunal.
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