Designation of appeals authority expanded to include Joint Commissioner (Appeals) alongside Commissioner (Appeals). The Bill substitutes the expression 'the Commissioner (Appeals)' in sub-section (2) of section 287 of the Income-tax Act with 'the Joint Commissioner (Appeals) or the Commissioner (Appeals)', thereby expanding the designated appellate authorities referenced for publication of information respecting assesses. The amendment is consequential to the provision and takes effect from the commencement date specified 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.
Designation of appeals authority expanded to include Joint Commissioner (Appeals) alongside Commissioner (Appeals).
The Bill substitutes the expression "the Commissioner (Appeals)" in sub-section (2) of section 287 of the Income-tax Act with "the Joint Commissioner (Appeals) or the Commissioner (Appeals)", thereby expanding the designated appellate authorities referenced for publication of information respecting assesses. The amendment is consequential to the provision and takes effect from the commencement date specified in the Bill.
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