https://www.taxtmi.com/acts?id=41293 The amendment substitutes the reference to the Commissioner (Appeals) with the Joint Commissioner (Appeals) or the Commissioner (Appeals) in the penalty provision for specified income, thereby permitting appeals to be filed before either officer as a consequential change under the Finance Bill. en-us Wed, 01 Feb 2023 16:18:26 +0530 Wed, 01 Feb 2023 16:18:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41293 The amendment substitutes the reference to the Commissioner (Appeals) with the Joint Commissioner (Appeals) or the Commissioner (Appeals) in the penalty provision for specified income, thereby permitting appeals to be filed before either officer as a consequential change under the Finance Bill. Act-Rules Bill Wed, 01 Feb 2023 16:18:26 +0530 https://www.taxtmi.com/acts?id=41293