Appeals authority designation expanded to include Joint Commissioner (Appeals) alongside Commissioner (Appeals) in tax appeals.

The amendment substitutes references to Commissioner (Appeals) with Joint Commissioner (Appeals) or Commissioner (Appeals), thereby expanding the class of officers who may exercise the appellate functions previously identified solely with the Commissioner (Appeals); the change is a textual replacement of the designated appellate authority and does not, on its face, create additional procedural mechanisms beyond authorizing Joint Commissioners (Appeals) to perform those functions.

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