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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income-tax Act Section 119 Updated: Joint Commissioners Now Included in Appeals Process Expanding Roles in Direct Tax Regulations.</h1> Section 119 of the Income-tax Act has been amended by the Finance Act, 2023. The amendment replaces the terms 'the Commissioner (Appeals)' and 'a Commissioner (Appeals)' with 'the Joint Commissioner (Appeals) or the Commissioner (Appeals)' and 'a Joint Commissioner (Appeals) or a Commissioner (Appeals)' respectively. This change expands the roles involved in the appeals process under direct tax regulations, allowing for the inclusion of Joint Commissioners in addition to Commissioners.
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