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        F. Acts / Amendment Acts

        Section 68 - Amendment of section 134.

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

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        Appeal authority expanded: Joint Commissioner (Appeals) or Commissioner (Appeals) now specified under section 134 of Income tax Act. The amendment substitutes the existing reference to the Commissioner (Appeals) in the Income tax Act with the phrase 'the Joint Commissioner (Appeals) or the Commissioner (Appeals)', thereby authorising either officer to perform the functions previously ascribed solely to the Commissioner (Appeals). The change modifies the statutory wording of the provision to provide two designated appellate officers.
                          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.

                                Appeal authority expanded: Joint Commissioner (Appeals) or Commissioner (Appeals) now specified under section 134 of Income tax Act.

                                The amendment substitutes the existing reference to the Commissioner (Appeals) in the Income tax Act with the phrase "the Joint Commissioner (Appeals) or the Commissioner (Appeals)", thereby authorising either officer to perform the functions previously ascribed solely to the Commissioner (Appeals). The change modifies the statutory wording of the provision to provide two designated appellate officers.


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