Appellate authority expanded to include Joint Commissioner (Appeals) or Commissioner (Appeals) for income-tax appeals under amendment. Amendment substitutes the appellate designation in section 158AB of the Income-tax Act by replacing references to the Commissioner (Appeals) with the ... Summary
Appellate authority expanded to include Joint Commissioner (Appeals) or Commissioner (Appeals) for income-tax appeals under amendment.
Amendment substitutes the appellate designation in section 158AB of the Income-tax Act by replacing references to the Commissioner (Appeals) with the Joint Commissioner (Appeals) or the Commissioner (Appeals), thereby expanding the class of officers empowered to perform the appellate functions set out in that provision.
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