https://www.taxtmi.com/acts?id=41257 The amendment substitutes the singular reference to the Commissioner (Appeals) in subsection (2) of the provision addressing association dissolved or business discontinued with the Joint Commissioner (Appeals) or the Commissioner (Appeals), thereby broadening the officers authorised to hear appeals under that provision; the change is consequential and takes effect from 1st April, 2023. en-us Wed, 01 Feb 2023 16:10:08 +0530 Wed, 01 Feb 2023 16:10:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41257 The amendment substitutes the singular reference to the Commissioner (Appeals) in subsection (2) of the provision addressing association dissolved or business discontinued with the Joint Commissioner (Appeals) or the Commissioner (Appeals), thereby broadening the officers authorised to hear appeals under that provision; the change is consequential and takes effect from 1st April, 2023. Act-Rules Bill Wed, 01 Feb 2023 16:10:08 +0530 https://www.taxtmi.com/acts?id=41257