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        F. Acts / Amendment Acts

        Section 125 - Amendment of section 279.

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

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        Appeals authority expanded to include Joint Commissioner (Appeals) alongside Commissioner (Appeals) under income tax rules. The Income-tax Act amendment substitutes the words and brackets 'or Commissioner (Appeals)' in the cited provision with 'or Joint Commissioner (Appeals) or Commissioner (Appeals)', thereby expressly including Joint Commissioner (Appeals) alongside Commissioner (Appeals) as part of the appellate authority named in that sub section.
                          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 expanded to include Joint Commissioner (Appeals) alongside Commissioner (Appeals) under income tax rules.

                                The Income-tax Act amendment substitutes the words and brackets "or Commissioner (Appeals)" in the cited provision with "or Joint Commissioner (Appeals) or Commissioner (Appeals)", thereby expressly including Joint Commissioner (Appeals) alongside Commissioner (Appeals) as part of the appellate authority named in that sub section.


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