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)", ... Summary
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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