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 ... Summary
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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