Appeals authority expanded to include Joint Commissioner (Appeals) alongside Commissioner (Appeals) under income tax rules. The Income-tax Act amendment substitutes the words and brackets "or Commissioner (Appeals)" in the cited provision with "or Joint Commissioner (Appeals) ... Summary
Appeals authority expanded to include Joint Commissioner (Appeals) alongside Commissioner (Appeals) under income tax rules.
The Income-tax Act amendment substitutes the words and brackets "or Commissioner (Appeals)" in the cited provision with "or Joint Commissioner (Appeals) or Commissioner (Appeals)", thereby expressly including Joint Commissioner (Appeals) alongside Commissioner (Appeals) as part of the appellate authority named in that sub section.
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