Comparison of section 356 "Appealable orders before Joint Commissioner (Appeals)." between the Income-Tax Act, 2025 (as passed) and the Income-Tax Bill, 2025 (as originally introduced)

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....ndividual and entity taxpayers, and assessing/deductor/collector authorities where specified. Effective date or decision date: Not stated in the document. Background & Scope Statutory hooks: Clause 356 (Old) is placed in Chapter XVIII (APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS), Part A.- Appeals, I.-Appeals to Joint Commissioner (Appeals) and Commissioner (Appeals). It addresses appealable orders before the Joint Commissioner (Appeals). Definitions: the clause includes a definition of "status" by reference to section 2(77). Other definitions or scope-limiting language: Not stated in the document beyond the text of Clause 356 itself. Statutory Provision Mode Text & Scope Clause 356 (Old) provides that any assessee aggrieved b....

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...."shall not apply or shall apply with exceptions, modifications and adaptations." Sub-section (6) allows the Board to specify that any provisions of this section shall not apply to any case or class of cases. Sub-section (7) defines "status" by reference to section 2(77). Interpretation The text prioritises a statutory right of appeal for assessees from subordinate assessing officers' orders to the Joint Commissioner (Appeals) within specified categories. The presence of transfer powers (sub-section (3)) and rehearing requirement (sub-section (4)) suggests legislative intent to permit administrative flexibility while preserving procedural fairness. The scheme power in sub-section (5) reflects an intent to modernise and streamline app....

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....fications/Circulars that interpret or implement these powers are Not stated in the document. Differences between Clause 356 (Old) and Section 356 (Act) Summary of textual differences and their practical impact (based strictly on the two provided texts): * Who may appeal: Clause 356 (Old) uses the phrase "Any assessee, aggrieved by ..." (Document 2). Section 356 (Act) expands the class to "Any assessee or any deductor or any collector, aggrieved by ..." (Document 1). * Practical impact: the Act expressly allows deductors and collectors to appeal; the Bill's older text limited appeals explicitly to assessees only. This expansion in the Act broadens standing to appeal to include persons who operate as deductors/collectors, increasing....

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....eferred to in sub-section (1), which is pending before the Commissioner (Appeals), and any matter arising out of or connected with such appeal and which is so pending, to the Joint Commissioner (Appeals);" * Practical impact: mostly drafting clarity; Section 356 (Act) is marginally clearer about pendency and connected matters, reducing potential ambiguity over what may be transferred. * Definition of "status": Clause 356 (Old) states "In this section, 'status' means the category of person as defined in section 2(77) ..." while Section 356 (Act) states "For the purposes of this section and section 357, 'status' means the category of person as defined in section 2(77) ..." * Practical impact: the Act expressly links the ....