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of <h1>Income Tax Bill Clause 356: Appeal Process to Joint Commissioner for Assessees on Specific Orders Explained.</h1> Clause 356 of the Income Tax Bill, 2025, outlines the appeal process to the Joint Commissioner (Appeals) for assessees aggrieved by specific orders from an Assessing Officer below the rank of Joint Commissioner. These include objections to adjustments, assessed income, tax determinations, computed losses, or penalties. Appeals cannot be filed if the order is approved by a higher authority. The Board may transfer appeals between the Joint Commissioner and Commissioner (Appeals), ensuring the appellant is reheard. The Central Government may implement a scheme to expedite appeals with transparency, potentially modifying jurisdiction and procedural rules.
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