Authority expansion: Commissioner (Appeals) added alongside Assessing Officer for penalty references under section 271AAD. The Finance Act, 2022 amends section 271AAD of the Income-tax Act by inserting the words "or the Commissioner (Appeals)" after "the Assessing Officer" in ... Summary
Authority expansion: Commissioner (Appeals) added alongside Assessing Officer for penalty references under section 271AAD.
The Finance Act, 2022 amends section 271AAD of the Income-tax Act by inserting the words "or the Commissioner (Appeals)" after "the Assessing Officer" in both subsection (1) and subsection (2), thereby designating the Commissioner (Appeals) alongside the Assessing Officer for the provision's penalty-related references.
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