https://www.taxtmi.com/acts?id=41435 The amendment substitutes references to Commissioner (Appeals) with Joint Commissioner (Appeals) or Commissioner (Appeals), thereby expanding the class of officers who may exercise the appellate functions previously identified solely with the Commissioner (Appeals); the change is a textual replacement of the designated appellate authority and does not, on its face, create additional procedural mechanisms beyond authorizing Joint Commissioners (Appeals) to perform those functions. en-us Thu, 30 Mar 2023 15:55:22 +0530 Sat, 01 Apr 2023 17:00:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41435 The amendment substitutes references to Commissioner (Appeals) with Joint Commissioner (Appeals) or Commissioner (Appeals), thereby expanding the class of officers who may exercise the appellate functions previously identified solely with the Commissioner (Appeals); the change is a textual replacement of the designated appellate authority and does not, on its face, create additional procedural mechanisms beyond authorizing Joint Commissioners (Appeals) to perform those functions. Act-Rules F. Acts / Amendment Acts Thu, 30 Mar 2023 15:55:22 +0530 https://www.taxtmi.com/acts?id=41435