Rectification under section 154 now permits Joint Commissioner (Appeals) or Commissioner (Appeals) to act, effective from April. Amendment expands rectification authority under section 154 by substituting the expression limiting action to the Commissioner (Appeals) with "the Joint ... Summary
Rectification under section 154 now permits Joint Commissioner (Appeals) or Commissioner (Appeals) to act, effective from April.
Amendment expands rectification authority under section 154 by substituting the expression limiting action to the Commissioner (Appeals) with "the Joint Commissioner (Appeals) or the Commissioner (Appeals)" in clause (b) of sub section (2), and declares the change effective from 1st April, 2023.
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