Removal of Chief Commissioner reference alters appellate authority in income-tax procedure and official designation in appeals. The Finance (No. 2) Act, 1991 amends section 254 by omitting the words "Chief Commissioner or" from subsection (3), thereby removing that specific office ... Summary
Removal of Chief Commissioner reference alters appellate authority in income-tax procedure and official designation in appeals.
The Finance (No. 2) Act, 1991 amends section 254 by omitting the words "Chief Commissioner or" from subsection (3), thereby removing that specific office reference from the provision and altering the statutory designation of the official in the income-tax procedural text.
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