Appeal route expanded to permit filing with Joint Commissioner (Appeals) or Commissioner (Appeals) under Income-tax law. Amendment revises the appeal destination in subsection (2) by substituting the words and brackets "to the Commissioner (Appeals)" with "to the Joint ... Summary
Appeal route expanded to permit filing with Joint Commissioner (Appeals) or Commissioner (Appeals) under Income-tax law.
Amendment revises the appeal destination in subsection (2) by substituting the words and brackets "to the Commissioner (Appeals)" with "to the Joint Commissioner (Appeals) or to the Commissioner (Appeals)", thereby adding the Joint Commissioner (Appeals) as an express recipient for appeals under the provision.
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