https://www.taxtmi.com/acts?id=41449 The Explanation to the appeals provision is amended by substituting the words identifying the appellate officer so that references to the Commissioner (Appeals) are read as references to the Joint Commissioner (Appeals) or the Commissioner (Appeals), thus broadening the designated appellate authority specified in that Explanation. en-us Thu, 30 Mar 2023 16:07:22 +0530 Sat, 01 Apr 2023 17:04:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41449 The Explanation to the appeals provision is amended by substituting the words identifying the appellate officer so that references to the Commissioner (Appeals) are read as references to the Joint Commissioner (Appeals) or the Commissioner (Appeals), thus broadening the designated appellate authority specified in that Explanation. Act-Rules F. Acts / Amendment Acts Thu, 30 Mar 2023 16:07:22 +0530 https://www.taxtmi.com/acts?id=41449