Substitution of Assessing Officer expands appeal channel to include the Appellate Tribunal alongside Commissioner (Appeals). Section 20 of the Interest-tax Act is amended to replace the term 'Income-tax Officer' in subsection (1) with Assessing Officer, and to amend all references to appeals 'to the Commissioner (Appeals)' so they read 'to the Commissioner (Appeals) or to the Appellate Tribunal', thereby expressly adding the Appellate Tribunal as an appellate forum.
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Provisions expressly mentioned in the judgment/order text.
Substitution of Assessing Officer expands appeal channel to include the Appellate Tribunal alongside Commissioner (Appeals).
Section 20 of the Interest-tax Act is amended to replace the term "Income-tax Officer" in subsection (1) with Assessing Officer, and to amend all references to appeals "to the Commissioner (Appeals)" so they read "to the Commissioner (Appeals) or to the Appellate Tribunal", thereby expressly adding the Appellate Tribunal as an appellate forum.
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