Appeals authority expanded to include Joint Commissioner (Appeals) alongside Commissioner (Appeals) in appellate procedure framework Amendment expands appellate authority under section 264 by substituting each occurrence of the Commissioner (Appeals) in sub section (4) with the Joint Commissioner (Appeals) or the Commissioner (Appeals), thereby authorising the Joint Commissioner (Appeals) to perform functions previously limited to the Commissioner (Appeals).
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.
Appeals authority expanded to include Joint Commissioner (Appeals) alongside Commissioner (Appeals) in appellate procedure framework
Amendment expands appellate authority under section 264 by substituting each occurrence of the Commissioner (Appeals) in sub section (4) with the Joint Commissioner (Appeals) or the Commissioner (Appeals), thereby authorising the Joint Commissioner (Appeals) to perform functions previously limited to the Commissioner (Appeals).
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