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        F. Acts / Amendment Acts

        Section 78 - Amendment of section 158A.

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

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        Appeals authority expanded to include Joint Commissioner (Appeals) or Commissioner (Appeals) under income-tax law provision The Explanation to the appeals provision is amended by substituting the words identifying the appellate officer so that references to the Commissioner (Appeals) are read as references to the Joint Commissioner (Appeals) or the Commissioner (Appeals), thus broadening the designated appellate authority specified in that Explanation.
                          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.

                                Appeals authority expanded to include Joint Commissioner (Appeals) or Commissioner (Appeals) under income-tax law provision

                                The Explanation to the appeals provision is amended by substituting the words identifying the appellate officer so that references to the Commissioner (Appeals) are read as references to the Joint Commissioner (Appeals) or the Commissioner (Appeals), thus broadening the designated appellate authority specified in that Explanation.


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