Appeals authority expanded to include Joint Commissioner (Appeals), extending powers over discovery and production of evidence. Section 131 of the Income-tax Act is amended to substitute the expression "Commissioner (Appeals)" with "Joint Commissioner (Appeals), Commissioner ... Summary
Appeals authority expanded to include Joint Commissioner (Appeals), extending powers over discovery and production of evidence.
Section 131 of the Income-tax Act is amended to substitute the expression "Commissioner (Appeals)" with "Joint Commissioner (Appeals), Commissioner (Appeals)", thereby authorising Joint Commissioners (Appeals) alongside Commissioners (Appeals) to exercise the section's powers relating to discovery, production of evidence and related investigatory functions; the amendment takes effect from the commencement date specified in the Bill.
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