Appeal powers expanded: Joint Commissioner (Appeals) now may modify assessments and vary penalty orders in appeals. Amendment expands the powers of the Joint Commissioner (Appeals) under section 251 to permit the Joint Commissioner (Appeals), when disposing of appeals, to confirm, reduce, enhance or annul assessments, to confirm, cancel or vary penalty orders by enhancing or reducing penalties, and to pass such orders as deemed appropriate; textual changes also update the marginal heading and replace references in subsection (2) and the Explanation to refer to either the Joint Commissioner (Appeals) or the Commissioner (Appeals), as the case may be.
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Appeal powers expanded: Joint Commissioner (Appeals) now may modify assessments and vary penalty orders in appeals.
Amendment expands the powers of the Joint Commissioner (Appeals) under section 251 to permit the Joint Commissioner (Appeals), when disposing of appeals, to confirm, reduce, enhance or annul assessments, to confirm, cancel or vary penalty orders by enhancing or reducing penalties, and to pass such orders as deemed appropriate; textual changes also update the marginal heading and replace references in subsection (2) and the Explanation to refer to either the Joint Commissioner (Appeals) or the Commissioner (Appeals), as the case may be.
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