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        F. Acts / Amendment Acts

        Section 82 - Amendment of section 189

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

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        Appellate authority designation updated; Joint Commissioner (Appeals) added as competent appellate authority, expanding appeal jurisdiction. The Finance Act, 2023 substitutes the reference to the Commissioner (Appeals) with the phrase Joint Commissioner (Appeals) or the Commissioner (Appeals), expressly including the Joint Commissioner (Appeals) alongside the Commissioner (Appeals) as a named appellate authority under the Income-tax Act.
                          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 designation updated; Joint Commissioner (Appeals) added as competent appellate authority, expanding appeal jurisdiction.

                                The Finance Act, 2023 substitutes the reference to the Commissioner (Appeals) with the phrase Joint Commissioner (Appeals) or the Commissioner (Appeals), expressly including the Joint Commissioner (Appeals) alongside the Commissioner (Appeals) as a named appellate authority under the Income-tax Act.


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