https://www.taxtmi.com/acts?id=41475 Amendment expands appellate jurisdiction by authorising appeals to the Joint Commissioner (Appeals) alongside the Commissioner (Appeals). The opening of subsection (1) is altered to permit filing to the Joint Commissioner (Appeals) from the stated operative date, and subsections (3) and the proviso to subsection (4) are amended to substitute references to "Commissioner (Appeals)" with "Joint Commissioner (Appeals) or the Commissioner (Appeals)", expressly recognising the Joint Commissioner (Appeals) as an appellate authority. en-us Thu, 30 Mar 2023 16:18:14 +0530 Sat, 01 Apr 2023 17:09:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41475 Amendment expands appellate jurisdiction by authorising appeals to the Joint Commissioner (Appeals) alongside the Commissioner (Appeals). The opening of subsection (1) is altered to permit filing to the Joint Commissioner (Appeals) from the stated operative date, and subsections (3) and the proviso to subsection (4) are amended to substitute references to "Commissioner (Appeals)" with "Joint Commissioner (Appeals) or the Commissioner (Appeals)", expressly recognising the Joint Commissioner (Appeals) as an appellate authority. Act-Rules F. Acts / Amendment Acts Thu, 30 Mar 2023 16:18:14 +0530 https://www.taxtmi.com/acts?id=41475