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        F. Acts / Amendment Acts

        Section 126 - Amendment of section 287.

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

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        Appeal route expanded to permit filing with Joint Commissioner (Appeals) or Commissioner (Appeals) under Income-tax law. Amendment revises the appeal destination in subsection (2) by substituting the words and brackets 'to the Commissioner (Appeals)' with 'to the Joint Commissioner (Appeals) or to the Commissioner (Appeals)', thereby adding the Joint Commissioner (Appeals) as an express recipient for appeals under 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.

                                Appeal route expanded to permit filing with Joint Commissioner (Appeals) or Commissioner (Appeals) under Income-tax law.

                                Amendment revises the appeal destination in subsection (2) by substituting the words and brackets "to the Commissioner (Appeals)" with "to the Joint Commissioner (Appeals) or to the Commissioner (Appeals)", thereby adding the Joint Commissioner (Appeals) as an express recipient for appeals under the provision.


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