https://www.taxtmi.com/acts?id=36974 The amendment authorises the Commissioner (Appeals) to vary penalty orders by either enhancing or reducing the penalty, replacing the prior provision that allowed only confirmation or cancellation of such orders. This change transforms the Commissioner (Appeals) from a confirm-or-cancel role into an authority empowered to revise the quantum of penalties imposed under the Act and applies from the commencement date specified in the amending provision. en-us Fri, 05 Jul 2019 19:02:06 +0530 Fri, 05 Jul 2019 19:02:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=36974 The amendment authorises the Commissioner (Appeals) to vary penalty orders by either enhancing or reducing the penalty, replacing the prior provision that allowed only confirmation or cancellation of such orders. This change transforms the Commissioner (Appeals) from a confirm-or-cancel role into an authority empowered to revise the quantum of penalties imposed under the Act and applies from the commencement date specified in the amending provision. Act-Rules Bill Fri, 05 Jul 2019 19:02:06 +0530 https://www.taxtmi.com/acts?id=36974