https://www.taxtmi.com/article/detailed?id=11075 The Finance Bill, 2023 amends first-appeal provisions under Chapter XX to delineate jurisdiction of the Joint Commissioner (Appeals) (limited to orders from assessing officers below Joint Commissioner) and the Commissioner (Appeals) (broader list under section 246A), prescribes administrative transfer mechanisms between appellate authorities with opportunity to be heard, authorizes a Central Government-notified faceless scheme to streamline disposal, sets limitation, exclusion and condonation rules, and codifies appeal procedure, fees and the Joint Commissioner's powers to confirm, reduce, enhance or annul assessments and vary penalties subject to giving reasonable opportunity to the appellant. en-us Sat, 04 Feb 2023 08:46:34 +0530 Sat, 04 Feb 2023 08:46:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11075 The Finance Bill, 2023 amends first-appeal provisions under Chapter XX to delineate jurisdiction of the Joint Commissioner (Appeals) (limited to orders from assessing officers below Joint Commissioner) and the Commissioner (Appeals) (broader list under section 246A), prescribes administrative transfer mechanisms between appellate authorities with opportunity to be heard, authorizes a Central Government-notified faceless scheme to streamline disposal, sets limitation, exclusion and condonation rules, and codifies appeal procedure, fees and the Joint Commissioner's powers to confirm, reduce, enhance or annul assessments and vary penalties subject to giving reasonable opportunity to the appellant. Articles Budget - Tax Proposals Sat, 04 Feb 2023 08:46:34 +0530 https://www.taxtmi.com/article/detailed?id=11075