Appeals jurisdiction expansion: adds Joint Commissioner (Appeals) and includes inventory valuation alongside audit under income tax rules.

Amendment treats inventory valuation alongside audit within clause (eec) of section 295(2), and revises clause (mm) to substitute the reference to the Commissioner (Appeals) with a dual reference to the Joint Commissioner (Appeals) or the Commissioner (Appeals), thereby broadening the scope of matters covered and the class of officers competent to perform the specified appellate function.

---

---

---