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 ... Summary
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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