Appeals authority amendment: Joint Commissioner (Appeals) or Commissioner (Appeals) specified to clarify appellate designation under income tax. Amendment to the appeals provision of the Income-tax Act substitutes the designation "the Commissioner (Appeals)" with "the Joint Commissioner (Appeals) ... Summary
Appeals authority amendment: Joint Commissioner (Appeals) or Commissioner (Appeals) specified to clarify appellate designation under income tax.
Amendment to the appeals provision of the Income-tax Act substitutes the designation "the Commissioner (Appeals)" with "the Joint Commissioner (Appeals) or the Commissioner (Appeals)", thereby expanding the officers expressly referenced in the provision and permitting the Joint Commissioner (Appeals) to be named alongside the Commissioner (Appeals) for appeals-related references.
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