https://www.taxtmi.com/acts?id=41447 The amendment replaces the sole reference to Commissioner (Appeals) in clause (b) of sub section (2) of section 154 with the phrase Joint Commissioner (Appeals) or the Commissioner (Appeals), thereby recognising the Joint Commissioner (Appeals) alongside the Commissioner (Appeals) for the function specified in that clause. en-us Thu, 30 Mar 2023 16:06:17 +0530 Sat, 01 Apr 2023 17:04:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41447 The amendment replaces the sole reference to Commissioner (Appeals) in clause (b) of sub section (2) of section 154 with the phrase Joint Commissioner (Appeals) or the Commissioner (Appeals), thereby recognising the Joint Commissioner (Appeals) alongside the Commissioner (Appeals) for the function specified in that clause. Act-Rules F. Acts / Amendment Acts Thu, 30 Mar 2023 16:06:17 +0530 https://www.taxtmi.com/acts?id=41447