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        F. Acts / Amendment Acts

        Section 122 - Amendment of section 275.

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

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        Appeals authority designation expanded to include Joint Commissioner (Appeals) alongside Commissioner (Appeals) for appellate references. The provision is amended to substitute every occurrence of 'the Commissioner (Appeals)' with 'the Joint Commissioner (Appeals) or the Commissioner (Appeals)', and every occurrence of 'to the Commissioner (Appeals)' with 'to the Joint Commissioner (Appeals) or to the Commissioner (Appeals)', thereby adding the Joint Commissioner (Appeals) as an express appellate authority in the 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.

                                Appeals authority designation expanded to include Joint Commissioner (Appeals) alongside Commissioner (Appeals) for appellate references.

                                The provision is amended to substitute every occurrence of "the Commissioner (Appeals)" with "the Joint Commissioner (Appeals) or the Commissioner (Appeals)", and every occurrence of "to the Commissioner (Appeals)" with "to the Joint Commissioner (Appeals) or to the Commissioner (Appeals)", thereby adding the Joint Commissioner (Appeals) as an express appellate authority in the provision.


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