Appeal jurisdiction expanded to include orders by Joint Commissioner (Appeals) and additional tax penalty provisions. Amendment to section 253 expands appeal coverage by inserting additional penalty provisions, recognising orders passed by the Joint Commissioner (Appeals) ... Summary
Appeal jurisdiction expanded to include orders by Joint Commissioner (Appeals) and additional tax penalty provisions.
Amendment to section 253 expands appeal coverage by inserting additional penalty provisions, recognising orders passed by the Joint Commissioner (Appeals) under specified sections, and substituting clause (c) to include orders and section 154 amendments by Principal Commissioners, Commissioners and senior national officers. Sub-section (2) now reads to include the Joint Commissioner (Appeals) alongside the Commissioner (Appeals), and sub-section (4) replaces references to orders of the Commissioner (Appeals) with the neutral phrases "against an order" and "any part of such order."
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