Appeals jurisdiction: substitution of Commissioner (Appeals) with Joint Commissioner (Appeals) or Commissioner (Appeals) alters appellate authority.

The amendment substitutes the designation Commissioner (Appeals) with the combined designation Joint Commissioner (Appeals) or the Commissioner (Appeals) in the penalty provision dealing with failure to furnish returns, non-compliance with notices and concealment of income, thereby altering the named appellate authority under that section and specifying an operative commencement for the substitution.

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