Appeals authority amendment: Joint Commissioner (Appeals) or Commissioner (Appeals) specified to clarify appellate designation under income tax. Amendment to the appeals provision of the Income-tax Act substitutes the designation 'the Commissioner (Appeals)' with 'the Joint Commissioner (Appeals) or the Commissioner (Appeals)', thereby expanding the officers expressly referenced in the provision and permitting the Joint Commissioner (Appeals) to be named alongside the Commissioner (Appeals) for appeals-related references.
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 amendment: Joint Commissioner (Appeals) or Commissioner (Appeals) specified to clarify appellate designation under income tax.
Amendment to the appeals provision of the Income-tax Act substitutes the designation "the Commissioner (Appeals)" with "the Joint Commissioner (Appeals) or the Commissioner (Appeals)", thereby expanding the officers expressly referenced in the provision and permitting the Joint Commissioner (Appeals) to be named alongside the Commissioner (Appeals) for appeals-related references.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.