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        F. Acts / Amendment Acts

        Section 114 - Amendment of section 271.

        Finance Act, 2023
        Chapter III
        DIRECT TAXES - Income-tax

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        Appeals authority expanded to include Joint Commissioner (Appeals) alongside Commissioner (Appeals) for section 271 matters. The amendment substitutes every reference to 'the Commissioner (Appeals)' in section 271 with 'the Joint Commissioner (Appeals) or the Commissioner (Appeals)', thereby authorising the Joint Commissioner (Appeals) alongside the Commissioner (Appeals) to perform appellate and related functions under that penalty 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 expanded to include Joint Commissioner (Appeals) alongside Commissioner (Appeals) for section 271 matters.

                                The amendment substitutes every reference to "the Commissioner (Appeals)" in section 271 with "the Joint Commissioner (Appeals) or the Commissioner (Appeals)", thereby authorising the Joint Commissioner (Appeals) alongside the Commissioner (Appeals) to perform appellate and related functions under that penalty provision.


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