https://www.taxtmi.com/acts?id=41476 References to Commissioner (Appeals) in specified procedural subsections are replaced by Joint Commissioner (Appeals) or the Commissioner (Appeals). A new provision directs that, where possible, the Joint Commissioner (Appeals) or the Commissioner (Appeals) shall hear and decide each appeal within one year from the end of the financial year in which the appeal was filed or transferred under the relevant appeal or transfer provisions. The proviso is amended to permit the Central Government to amend, by notification, any directions issued under that subsection on or before the stated cutoff, deemed effective from the start of the subsequent financial year. en-us Thu, 30 Mar 2023 16:18:56 +0530 Sat, 01 Apr 2023 17:09:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41476 References to Commissioner (Appeals) in specified procedural subsections are replaced by Joint Commissioner (Appeals) or the Commissioner (Appeals). A new provision directs that, where possible, the Joint Commissioner (Appeals) or the Commissioner (Appeals) shall hear and decide each appeal within one year from the end of the financial year in which the appeal was filed or transferred under the relevant appeal or transfer provisions. The proviso is amended to permit the Central Government to amend, by notification, any directions issued under that subsection on or before the stated cutoff, deemed effective from the start of the subsequent financial year. Act-Rules F. Acts / Amendment Acts Thu, 30 Mar 2023 16:18:56 +0530 https://www.taxtmi.com/acts?id=41476