https://www.taxtmi.com/acts?id=41485 The amendment substitutes every reference to "the Commissioner (Appeals)" in section 271 with "the Joint Commissioner (Appeals) or the Commissioner (Appeals)", thereby authorising the Joint Commissioner (Appeals) alongside the Commissioner (Appeals) to perform appellate and related functions under that penalty provision. en-us Thu, 30 Mar 2023 16:22:42 +0530 Sat, 01 Apr 2023 17:11:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41485 The amendment substitutes every reference to "the Commissioner (Appeals)" in section 271 with "the Joint Commissioner (Appeals) or the Commissioner (Appeals)", thereby authorising the Joint Commissioner (Appeals) alongside the Commissioner (Appeals) to perform appellate and related functions under that penalty provision. Act-Rules F. Acts / Amendment Acts Thu, 30 Mar 2023 16:22:42 +0530 https://www.taxtmi.com/acts?id=41485