Amendment to appeal procedure expands recognition to Joint Commissioner (Appeals) or Commissioner (Appeals), modifying explanatory text. The amendment substitutes the Explanation's reference to 'the Commissioner (Appeals)' with 'the Joint Commissioner (Appeals) or the Commissioner (Appeals)', thereby expanding the appellate offices recognised for procedural treatment where an identical question of law is pending before a higher court, and specifies an effective date for the change.
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Provisions expressly mentioned in the judgment/order text.
Amendment to appeal procedure expands recognition to Joint Commissioner (Appeals) or Commissioner (Appeals), modifying explanatory text.
The amendment substitutes the Explanation's reference to "the Commissioner (Appeals)" with "the Joint Commissioner (Appeals) or the Commissioner (Appeals)", thereby expanding the appellate offices recognised for procedural treatment where an identical question of law is pending before a higher court, and specifies an effective date for the change.
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