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        Clause 120 - Amendment of section 279.

        Finance Bill, 2023
        Chapter III
        DIRECT TAXES - Income-tax

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        Prosecution initiation authority broadened to include Joint Commissioner (Appeals) alongside Commissioner (Appeals). The expression 'Commissioner (Appeals)' in sub section (1) of section 279 is substituted with 'Joint Commissioner (Appeals) or Commissioner (Appeals)', thereby enabling a Joint Commissioner (Appeals) as well as a Commissioner (Appeals) to be the officer named for initiating prosecution under the provision; the amendment takes effect from the commencement date stated in the Bill.
                          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.

                                Prosecution initiation authority broadened to include Joint Commissioner (Appeals) alongside Commissioner (Appeals).

                                The expression "Commissioner (Appeals)" in sub section (1) of section 279 is substituted with "Joint Commissioner (Appeals) or Commissioner (Appeals)", thereby enabling a Joint Commissioner (Appeals) as well as a Commissioner (Appeals) to be the officer named for initiating prosecution under the provision; the amendment takes effect from the commencement date stated in the Bill.


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