Penalty provision amendment broadens appellate authority by adding Joint Commissioner (Appeals) alongside Commissioner (Appeals) role. The amendment substitutes the reference to the Commissioner (Appeals) with the Joint Commissioner (Appeals) or the Commissioner (Appeals) in the penalty ... Summary
The amendment substitutes the reference to the Commissioner (Appeals) with the Joint Commissioner (Appeals) or the Commissioner (Appeals) in the penalty provision for specified income, thereby permitting appeals to be filed before either officer as a consequential change under the Finance Bill.
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