Appeal rights expanded to collectors allowing appeals against tax collector intimations before Commissioner (Appeals) appellate authority. The amendment adds collectors to the class of persons who may prefer an appeal to the Commissioner (Appeals), and expressly permits collectors to appeal against an intimation issued under the tax collection provision referenced in the subsection, by inserting 'collector' in subsection (1) and substituting clause (a) to include the collection-intimation ground.
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Provisions expressly mentioned in the judgment/order text.
Appeal rights expanded to collectors allowing appeals against tax collector intimations before Commissioner (Appeals) appellate authority.
The amendment adds collectors to the class of persons who may prefer an appeal to the Commissioner (Appeals), and expressly permits collectors to appeal against an intimation issued under the tax collection provision referenced in the subsection, by inserting "collector" in subsection (1) and substituting clause (a) to include the collection-intimation ground.
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