Appellate authority expanded to include Joint Commissioner (Appeals) for decisions by Deputy, Assistant and State Tax Officers. Rule 109A is amended by substituting in sub rule (1)(d) and sub rule (2)(d) the existing phrase naming the Senior Joint Commissioner (Appeals) as the appellate officer for decisions or orders passed by Deputy Commissioner or Assistant Commissioner with the phrase designating the Senior Joint Commissioner (Appeals) or the Joint Commissioner (Appeals) where such decision or order is passed by Deputy Commissioner, Assistant Commissioner or State Tax Officer.
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.
Appellate authority expanded to include Joint Commissioner (Appeals) for decisions by Deputy, Assistant and State Tax Officers.
Rule 109A is amended by substituting in sub rule (1)(d) and sub rule (2)(d) the existing phrase naming the Senior Joint Commissioner (Appeals) as the appellate officer for decisions or orders passed by Deputy Commissioner or Assistant Commissioner with the phrase designating the Senior Joint Commissioner (Appeals) or the Joint Commissioner (Appeals) where such decision or order is passed by Deputy Commissioner, Assistant Commissioner or State Tax Officer.
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