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 ... Summary
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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