https://www.taxtmi.com/acts?id=49407 A new provision vests the Commissioner (Appeals) with authority to hear appeals against a defined list of orders under the Income-tax Act, including assessments, reassessments, rectification orders enhancing assessment or reducing refunds, orders treating an assessee as agent of a non-resident, penalties, and orders connected with searches and related assessments. Pending appeals before the Deputy Commissioner (Appeals) on the appointed day transfer to the Commissioner (Appeals), who may proceed from the existing stage while allowing appellants to seek reopening or re-hearing; redesignated posts substitute for Deputy ranks where applicable. en-us Thu, 20 Feb 2025 17:53:18 +0530 Thu, 20 Feb 2025 17:53:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49407 A new provision vests the Commissioner (Appeals) with authority to hear appeals against a defined list of orders under the Income-tax Act, including assessments, reassessments, rectification orders enhancing assessment or reducing refunds, orders treating an assessee as agent of a non-resident, penalties, and orders connected with searches and related assessments. Pending appeals before the Deputy Commissioner (Appeals) on the appointed day transfer to the Commissioner (Appeals), who may proceed from the existing stage while allowing appellants to seek reopening or re-hearing; redesignated posts substitute for Deputy ranks where applicable. Act-Rules F. Acts / Amendment Acts Thu, 20 Feb 2025 17:53:18 +0530 https://www.taxtmi.com/acts?id=49407