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        F. Acts / Amendment Acts

        Section 120 - Amendment of section 271J.

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

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        Appeals jurisdiction expanded to include Joint Commissioner (Appeals) alongside Commissioner (Appeals) under the Income-tax Act. The amendment substitutes the words and brackets 'the Commissioner (Appeals)' at both occurrences in section 271J of the Income-tax Act with 'the Joint Commissioner (Appeals) or the Commissioner (Appeals)', thereby expressly including the Joint Commissioner (Appeals) alongside the Commissioner (Appeals) for purposes of the provision's appeal-related functions.
                          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 jurisdiction expanded to include Joint Commissioner (Appeals) alongside Commissioner (Appeals) under the Income-tax Act.

                                The amendment substitutes the words and brackets "the Commissioner (Appeals)" at both occurrences in section 271J of the Income-tax Act with "the Joint Commissioner (Appeals) or the Commissioner (Appeals)", thereby expressly including the Joint Commissioner (Appeals) alongside the Commissioner (Appeals) for purposes of the provision's appeal-related functions.


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