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        F. Acts / Amendment Acts

        Section 116 - Amendment of section 271AAC.

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

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        Penalty authority under section 271AAC expanded to include Joint Commissioner (Appeals) alongside Commissioner (Appeals) in appeals. Amendment expands the appellate composition under section 271AAC by substituting the words 'the Commissioner (Appeals)' with 'the Joint Commissioner (Appeals) or the Commissioner (Appeals)', thereby recognising the Joint Commissioner (Appeals) alongside the Commissioner (Appeals) for purposes of the specified 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.

                                Penalty authority under section 271AAC expanded to include Joint Commissioner (Appeals) alongside Commissioner (Appeals) in appeals.

                                Amendment expands the appellate composition under section 271AAC by substituting the words "the Commissioner (Appeals)" with "the Joint Commissioner (Appeals) or the Commissioner (Appeals)", thereby recognising the Joint Commissioner (Appeals) alongside the Commissioner (Appeals) for purposes of the specified penalty provision.


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