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<h1>Union Budget 2023-24: Joint Commissioner (Appeals) to Handle Smaller Disputes, Easing Commissioner Workload with Section 246 Amendments.</h1> The Union Budget 2023-24 introduces the authority of Joint Commissioner (Appeals) to alleviate the burden on Commissioner (Appeals) due to a high volume of pending appeals. This new authority will handle specific cases involving smaller disputed amounts, possessing similar powers and responsibilities as the Commissioner (Appeals). The proposed changes include amendments to section 246, allowing appeals against certain orders by Assessing Officers to be filed with the Joint Commissioner (Appeals). Provisions for transferring pending appeals between Commissioners and Joint Commissioners are also included. These amendments aim for efficient, transparent appeal processing and will be effective from April 1, 2023.