Revision authority under Income-tax Act expanded to include Joint Commissioner (Appeals) alongside Commissioner (Appeals) by amendment. Amendment to the revision mechanism under section 264 substitutes the reference to the Commissioner (Appeals) in sub section (4) with the Joint ... Summary
Revision authority under Income-tax Act expanded to include Joint Commissioner (Appeals) alongside Commissioner (Appeals) by amendment.
Amendment to the revision mechanism under section 264 substitutes the reference to the Commissioner (Appeals) in sub section (4) with the Joint Commissioner (Appeals) or the Commissioner (Appeals), extending the class of officers referenced for revision of other orders; the substitution is consequential and takes effect from 1st April, 2023.
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