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        F. Acts / Amendment Acts

        Section 115 - Amendment of section 271A.

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

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        Appeals authority expanded to include the Joint Commissioner (Appeals) alongside the Commissioner (Appeals) for penalty provisions. The provision substitutes the words and brackets 'the Commissioner (Appeals)' with 'the Joint Commissioner (Appeals) or the Commissioner (Appeals)', thereby expanding the specified appellate office referenced in the 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 the Joint Commissioner (Appeals) alongside the Commissioner (Appeals) for penalty provisions.

                                The provision substitutes the words and brackets "the Commissioner (Appeals)" with "the Joint Commissioner (Appeals) or the Commissioner (Appeals)", thereby expanding the specified appellate office referenced in the penalty provision.


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