https://www.taxtmi.com/acts?id=41478 Amendment to section 253 expands appeal coverage by inserting additional penalty provisions, recognising orders passed by the Joint Commissioner (Appeals) under specified sections, and substituting clause (c) to include orders and section 154 amendments by Principal Commissioners, Commissioners and senior national officers. Sub-section (2) now reads to include the Joint Commissioner (Appeals) alongside the Commissioner (Appeals), and sub-section (4) replaces references to orders of the Commissioner (Appeals) with the neutral phrases "against an order" and "any part of such order." en-us Thu, 30 Mar 2023 16:20:29 +0530 Sat, 01 Apr 2023 17:10:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41478 Amendment to section 253 expands appeal coverage by inserting additional penalty provisions, recognising orders passed by the Joint Commissioner (Appeals) under specified sections, and substituting clause (c) to include orders and section 154 amendments by Principal Commissioners, Commissioners and senior national officers. Sub-section (2) now reads to include the Joint Commissioner (Appeals) alongside the Commissioner (Appeals), and sub-section (4) replaces references to orders of the Commissioner (Appeals) with the neutral phrases "against an order" and "any part of such order." Act-Rules F. Acts / Amendment Acts Thu, 30 Mar 2023 16:20:29 +0530 https://www.taxtmi.com/acts?id=41478