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        F. Acts / Amendment Acts

        Section 76 - Amendment of section 271AAD

        Finance Act, 2022
        Chapter III
        DIRECT TAXES - Income-tax

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        Authority expansion: Commissioner (Appeals) added alongside Assessing Officer for penalty references under section 271AAD. The Finance Act, 2022 amends section 271AAD of the Income-tax Act by inserting the words 'or the Commissioner (Appeals)' after 'the Assessing Officer' in both subsection (1) and subsection (2), thereby designating the Commissioner (Appeals) alongside the Assessing Officer for the provision's penalty-related references.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Authority expansion: Commissioner (Appeals) added alongside Assessing Officer for penalty references under section 271AAD.

                                The Finance Act, 2022 amends section 271AAD of the Income-tax Act by inserting the words "or the Commissioner (Appeals)" after "the Assessing Officer" in both subsection (1) and subsection (2), thereby designating the Commissioner (Appeals) alongside the Assessing Officer for the provision's penalty-related references.


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