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        F. Acts / Amendment Acts

        Section 67 - Amendment of section 133.

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

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        Appellate authority expanded: section 133 amended to allow Joint Commissioner (Appeals) or Commissioner (Appeals) to act. The amendment expands the designation in the Income-tax Act so that every occurrence of Commissioner (Appeals) in section 133 is replaced by Joint Commissioner (Appeals) or the Commissioner (Appeals), thereby allowing the Joint Commissioner (Appeals) as an authorised officeholder alongside the Commissioner (Appeals) to perform the functions previously ascribed solely to the Commissioner (Appeals).
                          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.

                                Appellate authority expanded: section 133 amended to allow Joint Commissioner (Appeals) or Commissioner (Appeals) to act.

                                The amendment expands the designation in the Income-tax Act so that every occurrence of Commissioner (Appeals) in section 133 is replaced by Joint Commissioner (Appeals) or the Commissioner (Appeals), thereby allowing the Joint Commissioner (Appeals) as an authorised officeholder alongside the Commissioner (Appeals) to perform the functions previously ascribed solely to the Commissioner (Appeals).


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