Appeals authority composition amended: joint commissioner added as alternate appellate authority under section 270A now Section 270A of the Income-tax Act is amended by substituting the words and brackets 'the Commissioner (Appeals)' wherever they occur with the words and brackets 'the Joint Commissioner (Appeals) or the Commissioner (Appeals)', thereby expressly including the Joint Commissioner (Appeals) as an alternative designated appellate authority in the provision.
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 composition amended: joint commissioner added as alternate appellate authority under section 270A now
Section 270A of the Income-tax Act is amended by substituting the words and brackets "the Commissioner (Appeals)" wherever they occur with the words and brackets "the Joint Commissioner (Appeals) or the Commissioner (Appeals)", thereby expressly including the Joint Commissioner (Appeals) as an alternative designated appellate authority in the provision.
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