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<h1>Finance Act 2022 Amends Section 271AAD, Expands Authority to Include Commissioner (Appeals) with Assessing Officer.</h1> Section 271AAD of the Income-tax Act has been amended by the Finance Act, 2022. The amendments involve the insertion of the words 'or the Commissioner (Appeals)' after the words 'the Assessing Officer' in both sub-section (1) and sub-section (2). This change expands the authority to include the Commissioner (Appeals) alongside the Assessing Officer in the relevant provisions.