Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Finance Act 2023 amends Section 249, expanding appellate authority to include Joint Commissioner (Appeals) from April 1, 2023.</h1> Section 249 of the Income-tax Act has been amended by the Finance Act, 2023. The amendments include the insertion of 'or to the Joint Commissioner (Appeals) on or after the 1st day of April, 2023,' in sub-section (1) after the date '1st day of October, 1998.' In sub-sections (3) and (4), the term 'Commissioner (Appeals)' is replaced with 'Joint Commissioner (Appeals) or the Commissioner (Appeals).' These changes expand the appellate authority to include the Joint Commissioner (Appeals) alongside the existing Commissioner (Appeals).
TaxTMI 
TaxTMI 
