Appellate authority designation: section 275 now names Joint Commissioner (Appeals) alongside Commissioner (Appeals) for penalty limitation. The amendment revises the appellate designation in section 275 by substituting every occurrence of 'the Commissioner (Appeals)' with 'the Joint Commissioner (Appeals) or the Commissioner (Appeals)', and replacing 'to the Commissioner (Appeals)' with 'to the Joint Commissioner (Appeals) or to the Commissioner (Appeals)', thereby expanding the named office referenced in the bar of limitation for imposing penalties; the amendment takes effect from 1st April, 2023.