https://www.taxtmi.com/acts?id=41282 The amendment extends appellate procedure provisions to the Joint Commissioner (Appeals), empowers the Joint Commissioner (Appeals) or the Commissioner (Appeals) to hear and, where possible, decide appeals within one year from the end of the financial year in which the appeal was filed, transferred, or presented under the relevant subsections, and adds a proviso permitting the Central Government to amend directions issued on or before the historic cutoff by notification, with retrospective effect for that proviso. en-us Wed, 01 Feb 2023 16:16:04 +0530 Wed, 01 Feb 2023 16:16:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41282 The amendment extends appellate procedure provisions to the Joint Commissioner (Appeals), empowers the Joint Commissioner (Appeals) or the Commissioner (Appeals) to hear and, where possible, decide appeals within one year from the end of the financial year in which the appeal was filed, transferred, or presented under the relevant subsections, and adds a proviso permitting the Central Government to amend directions issued on or before the historic cutoff by notification, with retrospective effect for that proviso. Act-Rules Bill Wed, 01 Feb 2023 16:16:04 +0530 https://www.taxtmi.com/acts?id=41282