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 ... Summary
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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