Budget - Finance Bill 2023 The new post of Joint Commissioner (Appeals) and related procedures will delay disposal of appeals instead new officers can be appointed / promoted in rank of CIT(A) with policy decision for disposal of small appeals by junior CIT(A).

Budget - Finance Bill 2023 The new post of Joint Commissioner (Appeals) and related procedures will delay disposal of appeals instead new officers can be appointed / promoted in rank of CIT(A) with policy decision for disposal of small appeals by junior CIT(A). https://www.taxtmi.com/article/detailed?id=11071 The Finance Bill 2023 introduces a new authority in the rank of Joint Commissioner (Appeals) as a first appellate forum for specified orders by authorities below Joint Commissioner, alongside consequential substitutions across multiple sections to align functions and powers with Commissioner (Appeals). The Board may transfer pending appeals between Commissioner (Appeals) and Joint Commissioner (Appeals), the Central Government may notify a scheme to streamline disposal and reduce interface, and provisions preserve rehearing on transfer and analogous appellate powers for the Joint Commissioner. The author critiques the drafting complexity and proposes appointing additional Commissioners (Appeals) and using administrative policy to allocate small matters to junior officers. en-us Fri, 03 Feb 2023 11:03:06 +0530 Fri, 03 Feb 2023 12:44:19 +0530 TaxTMI RSS Generator Budget - Finance Bill 2023 The new post of Joint Commissioner (Appeals) and related procedures will delay disposal of appeals instead new officers can be appointed / promoted in rank of CIT(A) with policy decision for disposal of small appeals by junior CIT(A). https://www.taxtmi.com/article/detailed?id=11071 The Finance Bill 2023 introduces a new authority in the rank of Joint Commissioner (Appeals) as a first appellate forum for specified orders by authorities below Joint Commissioner, alongside consequential substitutions across multiple sections to align functions and powers with Commissioner (Appeals). The Board may transfer pending appeals between Commissioner (Appeals) and Joint Commissioner (Appeals), the Central Government may notify a scheme to streamline disposal and reduce interface, and provisions preserve rehearing on transfer and analogous appellate powers for the Joint Commissioner. The author critiques the drafting complexity and proposes appointing additional Commissioners (Appeals) and using administrative policy to allocate small matters to junior officers. Articles Income Tax Fri, 03 Feb 2023 11:03:06 +0530 https://www.taxtmi.com/article/detailed?id=11071