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 ... Summary
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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