Appeal authority expanded: Joint Commissioner (Appeals) added alongside Commissioner (Appeals) for penalties under section 270A. Amendment expands the appellate designation applicable to penalties for under reporting and misreporting of income by substituting the reference to the ... Summary
Appeal authority expanded: Joint Commissioner (Appeals) added alongside Commissioner (Appeals) for penalties under section 270A.
Amendment expands the appellate designation applicable to penalties for under reporting and misreporting of income by substituting the reference to the Commissioner (Appeals) with a formulation that includes the Joint Commissioner (Appeals) alongside the Commissioner (Appeals); the amendment takes effect from 1st April, 2023.
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