https://www.taxtmi.com/acts?id=41303 The expression "Commissioner (Appeals)" in sub section (1) of section 279 is substituted with "Joint Commissioner (Appeals) or Commissioner (Appeals)", thereby enabling a Joint Commissioner (Appeals) as well as a Commissioner (Appeals) to be the officer named for initiating prosecution under the provision; the amendment takes effect from the commencement date stated in the Bill. en-us Wed, 01 Feb 2023 16:20:06 +0530 Wed, 01 Feb 2023 16:20:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41303 The expression "Commissioner (Appeals)" in sub section (1) of section 279 is substituted with "Joint Commissioner (Appeals) or Commissioner (Appeals)", thereby enabling a Joint Commissioner (Appeals) as well as a Commissioner (Appeals) to be the officer named for initiating prosecution under the provision; the amendment takes effect from the commencement date stated in the Bill. Act-Rules Bill Wed, 01 Feb 2023 16:20:06 +0530 https://www.taxtmi.com/acts?id=41303