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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Finance Act 2023 amends Section 270A of the Income-tax Act, expanding appeal authority to Joint and Commissioner (Appeals).</h1> Section 270A of the Income-tax Act has been amended by the Finance Act, 2023, to replace the term 'the Commissioner (Appeals)' with 'the Joint Commissioner (Appeals) or the Commissioner (Appeals)' wherever it appears. This change broadens the scope of officials who can handle appeals under this section, allowing either the Joint Commissioner (Appeals) or the Commissioner (Appeals) to address such matters.
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