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        F. Acts / Amendment Acts

        Section 65 - Consequential amendments

        Finance (No. 2) Act, 1998
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Appeal reference amendment: removal of Deputy Commissioner (Appeals) wording standardises appellate references in the Income tax statute. Consequential amendments delete the words and brackets referring to Deputy Commissioner (Appeals) from specified sections of the Income-tax Act (sections 119, 154, 177, 189, 267, 271, 271A, 275, 295, 248, 250, 251 and 287), thereby revising appeal related statutory wording and standardising references to appellate authorities.
                          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 reference amendment: removal of Deputy Commissioner (Appeals) wording standardises appellate references in the Income tax statute.

                              Consequential amendments delete the words and brackets referring to Deputy Commissioner (Appeals) from specified sections of the Income-tax Act (sections 119, 154, 177, 189, 267, 271, 271A, 275, 295, 248, 250, 251 and 287), thereby revising appeal related statutory wording and standardising references to appellate authorities.


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